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.
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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.
Broadstone Net Lease Acquires Arkansas Surgical Hospital via UPREIT Transaction
Appreciated property, like stock or real estate that is gifted to others carries with it the cost basis of the giftor.
Financial planner's FAQ list covers the full spectrum: from Social Security to college savings ...
Previously, the General Utilities doctrine had, with some exceptions, allowed a corporation to distribute appreciated property to its shareholders without recognizing gain.
Final regs. allow sec. 336(e) elections for S corps
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.
CaseStudy: distributing property to S corporation shareholders
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.
2009 legislative outlook: Taxes and energy conservation
Or you can give appreciated property to the Foundation without being taxed on the appreciation.
Planned giving: charitable lead trusts
You can sell appreciated property with no capital gains tax.
Saving assets from the IRS, and for your heirs
If you give appreciated property to charity, in many cases you will get to deduct the full market value.
Year-end tips could prove profitable
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.
The right thing: making charitable contributions
Historically, there has been a tax incentive to transfer appreciated property for philanthropic purposes.
JGTRRA and the family business
A common occurrence among partnerships that own appreciated property is refinancing the property, then distributing the proceeds to the partners.
TaxTalk tips: repair vs. maintenance, "tax-free" distributions and more
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).
The fact and the fantasy of I.R.C. [section] 1202: an illustrative overview and analysis

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