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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(3) Upon receipt of the gift, the trustee will often sell the appreciated property and reinvest the proceeds in order to better provide the cash flow required to make the payments to the grantor.
Charitable remainder trust
Though it appears, despite the deviation from Haig-Simons principles, that there is broad satisfaction with the basic background rules regarding the income-tax treatment of gifts, certain ancillary rules regarding gifts of appreciated property are among the most unsatisfactory in our income tax.
Gifts and the income tax - an enduring puzzle
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
Basis adjustment required for S corporation shareholders for corporate donations of appreciated property. Pursuant to the S corporation rules made by the Pension Protection Act, for 2006 and 2007, the amount of the shareholder's basis reduction in the stock of an S corporation will be equal to his or her pro rata share of the adjusted basis of the contributed property.
Businesses get some breaks
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
The donor transfers cash or appreciated property to the charity, and in return the charity makes an unsecured promise to pay an annuity to the donor or another designated annuitant.
Chapter 12: charitable gift annuities
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
Third, donations must be made in cash or by check, so contributions of appreciated property aren't eligible.
Katrina brings larger charitable deductions
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
Given this proclivity, the change in rate also eliminates the incentive to donate appreciated property. 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

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