1031 qualified intermediary: 1031 Exchanges - Intro to Delayed Exchanges - 04/11/08 12:43 AM
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1031 qualified intermediary: 1031 Exchanges - Vacation Homes Prior 2008 Guidance - 04/10/08 11:50 PM
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1031 qualified intermediary: 1031 Exchanges - Vacation Homes New Safe Harbor - 04/10/08 11:46 PM
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1031 qualified intermediary: 1031 Exchanges - Free DRE Accredited Investment Analysis Seminar - 04/10/08 10:46 PM
LEARN HOW TO ANALYZE SMALL INVESTMENT PROPERTIES
Falling prices encourage investors TO BUY!!!! This is the first step in developing your investor niche. Learn how to analyze small investment properties from a before tax and after tax cash flow basis. You will learn how to evaluate the investment value of an investment property using Gross Rent Multiplier (GRM), Cap Rate, Cash on Cash Return. It is critical that you understand these elements if you plan on working investors. Sign up today for this free seminar. I've been told that this seminar is better than seminars for which realtors have paid $1500 - … (2 comments)
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1031 qualified intermediary: 1031 Exchanges - Balancing the Exchange for Full Deferral - 02/19/08 11:57 PM
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1031 qualified intermediary: 1031 Exchanges -- FREE WEBINAR - Learn About 1031 Exchanges Today - 02/12/08 06:15 PM
Have you heard about 1031 exchanges but you don't know exactly what is involved?
If you're a real estate agent, understanding 1031 exchanges can increase your income.
Section 1031 of the Internal Revenue Code permits sellers of appreciated investment property (as defined by the code) to defer recognition of the capital gain tax they would pay on the sale if they buy another investment property within the 180 Exchange Period. There are a number of rules involved and the exchanger's tax advisors ought to be involved from the beginning.
In the Webinar You Will Learn:
The Basic Requirements of 1031 Exchanges.
What is Like-Kind property?
How long does the … (0 comments)
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1031 qualified intermediary: 1031 Exchanges - Security of Funds - KNOW YOUR QI - 02/12/08 05:16 PM
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1031 qualified intermediary: 1031 Exchanges -- Security of Funds -- CRITICAL!!!! - 02/12/08 05:15 PM
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1031 qualified intermediary: 1031 Exchanges -- How Closing Costs Are handled - 02/11/08 08:37 PM
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1031 qualified intermediary: 1031 Exchanges -- Basics and Choosing a Qualified Intermediary - 02/04/08 06:08 PM
The Internal Revenue Code's section 1031 permits owners of appreciated investment property to defer the capital gain tax due on the sale of the relinquished property (conceptually the "old property") by completing the purchase of replacement property (conceptually the "new property") within 180 days of the sale of the relinquished property. In legal and accounting parlance this is called "non-recognition treatment" because the code states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is … (0 comments)
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1031 qualified intermediary: 1031 Exchanges v. 1033 Exchanges -- Involuntary Conversions - 02/04/08 09:34 AM
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1031 qualified intermediary: 1031 Exchanges - Options for Selling Appreciated Property - 02/04/08 09:27 AM
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1031 qualified intermediary: 1031 Exchanges -- Partnerships - 02/04/08 09:26 AM
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1031 qualified intermediary: 1031 Exchanges -- Seller Financing/Structured Sales - 02/04/08 09:24 AM
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1031 qualified intermediary: 1031 Exchanges -- Seller Financing/Structured Sales - 02/04/08 08:23 AM
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1031 qualified intermediary: 1031 Exchanges -- What is a Section 721 UPREIT? - 02/04/08 08:21 AM
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1031 qualified intermediary: 1031 Exchanges -- Reverse Exchanges - 02/03/08 04:31 PM
REVERSE EXCHANGE BENEFITS
Revenue Procedure 2000-37 ("Rev. Proc. 2000-37"), provides guidelines for the taxpayer to acquire the replacement property before the sale of the relinquished property is completed. The reverse exchange can be the ideal solution if the taxpayer cannot delay the closing of the replacement property. The reverse exchange helps investors meet a number of objectives:
Seize the Moment: Don't miss out on the buy of a lifetime! Immediately acquire a desirable replacement property prior to selling the relinquished property.
Protect Your Exchange: Eliminate the pressure-filled problems presented by the 45-day identification period.
Improve the Replacement Property: Use the parking arrangement to increase the … (2 comments)
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1031 qualified intermediary: 1031 Exchange WEBINAR - Get your questions answered NOW!! - 02/02/08 08:57 PM
The link below will take you to a webinar that covers all of the basics in a 1031 exchange. It answers all of your critical questions.
In addition, you can call 1-800-282-1031 for an in-person consultation with an experienced 1031 exchange counselor.
Or, contact me at (559) 433-5399
http://apiexchange.com/index_main.php?id=25
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1031 qualified intermediary: 1031 Exchanges -- 1031's & Vacation Homes - 02/02/08 08:08 PM
Taxpayers use Internal Revenue Code (IRC) §1031 tax deferred exchanges to defer paying capital gain taxes on the sale of property held for investment or used in a trade or business. Many tax and legal advisors believe it is possible to perform an exchange on a vacation property, provided the personal use is incidental and the taxpayer can substantiate that the primary purpose was holding the property for investment, not personal use.
TAX GUIDANCE FROM COURT DECISIONS AND A PLR
In Barry E. Moore v. Commissioner (2007), the tax court determined that the taxpayer's primary intent for holding both their relinquished and replacement … (1 comments)
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1031 qualified intermediary: 1031 Exchanges -- 45 Day Identification Period - 02/02/08 07:58 PM
SECTION 1.1031(k)-1
Section 1.1031(k)-1: Treatment of Deferred Exchanges states that "the identification period begins on the date the taxpayer transfers relinquished property and ends at midnight on the 45th day thereafter." Later in this subsection, the manner of identifying replacement property is specifically stated as: "Replacement property is identified only if it is designated as replacement property in a written document signed by the taxpayer and hand delivered, telecopied, or otherwise sent before the end of the identification period to either - (i) The person obligated to transfer the replacement property to the taxpayer (regardless of whether that person is a disqualified … (0 comments)
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