Appreciated Property

Appreciated Property

A property that has increased in value. Most property depreciates, and appreciated property is fairly rare. Real estate, however, is a major exception, and tends to appreciate over time.
References in periodicals archive ?
UPREIT transactions, (where "UPREIT" stands for Umbrella Partnership REIT), provide a tax deferred exit strategy for owners of real estate who would otherwise recognize a significant taxable gain in a cash sale of a highly appreciated property with a low tax basis.
Appreciated property, like stock or real estate that is gifted to others carries with it the cost basis of the giftor.
Previously, the General Utilities doctrine had, with some exceptions, allowed a corporation to distribute appreciated property to its shareholders without recognizing gain.
When appreciated property (property that has an FMV in excess of its adjusted basis) is distributed, gain is recognized in the same manner as if the S corporation had sold the property to the shareholders at its FMV (Sec.
In the tax area, IREM will work with National Association of Realtors (NAR) to retain current capital gains rules as they apply to appreciated property, like-kind exchanges and carried interest, in particular by keeping capital gains tax rates at the existing 15 percent while suspending passive loss rules.
Or you can give appreciated property to the Foundation without being taxed on the appreciation.
You can sell appreciated property with no capital gains tax.
If you give appreciated property to charity, in many cases you will get to deduct the full market value.
Clients will generally receive a higher tax deduction when they use long-term appreciated property (held more than one year) to fund contributions and avoid capital gains tax.
Historically, there has been a tax incentive to transfer appreciated property for philanthropic purposes.
A common occurrence among partnerships that own appreciated property is refinancing the property, then distributing the proceeds to the partners.
section] 351 exchange involving the contribution of appreciated property by the taxpayer, and the highly negative impact on tax savings that results from the alternative minimum tax (AMT).