PE Hub Network reported Capital Square 1031 said Fairway View Apartments is projected to generate stable cash flow and the potential for capital appreciation, which is attractive to Section 1031
exchange investors seeking income growth and capital appreciation in their replacement property.
At closing, the sale proceeds were placed in escrow for the potential purchase of a replacement property under a like-kind exchange under Section 1031
of the Internal Revenue Code.
Two tax provisions returning in 2017 as "high priority" policy issues for IREM are carried interest and Section 1031
To facilitate exchanges, IRC section 1031
allows taxpayers the use of a qualified intermediary (QI) to avoid the difficulties of locating direct swaps.
As many wealthy clients settle into their retirement years, they have been able to use Section 1031
of the Internal Revenue Code as a tax-planning measure when buying and selling real estate as an investment property.
of the Internal Revenue Code states that, "Whenever you sell business or investment property and you have a gain, you generally have to pay tax on the gain at the time of sale.
This study evaluates agricultural land sales in Nebraska associated with Section 1031
tax-deferred exchanges and quantifies price differentials between exchange and nonexchange sales.
For example, like-kind exchanges under section 1031
are noticeably absent from the list.
provides that gain or loss is not recognized if property held for productive use in a business or for investment is exchanged for property of a "like-kind" to be held for similar purposes.
For almost 100 years, the Internal Revenue Code has included a provision called Section 1031
that allows investors to exchange their investment in one asset for another one, while deferring the payment of taxes until the ultimate disposition of the replacement asset.
For the eco-wise investor who has done the land use and envisioning homework there are many exciting ways to produce positive outcomes, including the possibility of tax advantages such as those available through Federal and State programs and the 1031 Like-Kind Exchange as defined by section 1031
of the Internal Revenue Code, 26 U.
When corporations are considering the disposition of business assets, one of the issues that frequently arises is whether a like-kind exchange under section 1031
of the Internal Revenue Code might be available to defer gain recognition.