On Thursday, April 9, the Internal Revenue Service (IRS) issued Notice 2020-23 (the IRS Notice), which extends several deadlines, specifically including deadlines regarding Section 1031 “like-kind” ...

Absent qualification under the like-kind exchange provisions of the Code, the transfer of one property in exchange for another produces the same tax consequences as an outright sale. The exception to ...

For the unfamiliar, a 1031 Tax Deferred Exchange is a key mechanism for taxpayers to maximize the sale of business and investment properties. For any current or aspiring real estate investor, this ...

Many of the pre-closing due diligence steps in the typical commercial real estate transaction such as title searches, surveys, inspections, local zoning issues, and environmental testing have been ...

A 1031 UPREIT (Umbrella Partnership Real Estate Investment Trust) transaction allows real estate investors to exchange property on a tax-deferred basis under IRS Section 1031 while gaining ...

A 1031 exchange allows you to defer your capital gains and depreciation recapture taxes from an investment property by exchanging it with another property. It might sound complicated, but if you ...

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Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation. The IRS says cryptocurrency is property not currency, so you ...

If you’re a real estate investor, you know that real estate comes with some unique tax advantages. One of the most beneficial tax strategies is using a 1031 exchange to postpone paying capital gains ...