1031 Exchanges &Tax Topics
The "Held-For" Requirement for 1031 Property Received or Exchanged (Qualifying property must be "held for" investment or use in a trade or business)
How to Roll-Over Investment Property Into a Personal Residence and Cash-Out Tax-Free (IRC §1031 and §121)
The Rules For Sale Of A Personal Residence
(Taxpayer Relief Act Of 1997)
The Rules For Long-Term Capital Gains
(Jobs and Growth Tax Relief Reconciliation Act of 2003)
Condemnation Sales Under IRC § 1033 (Condemnation Sales Are Eligible For Tax-Deferred Rollover Provisions)
Foreign Investment In Real Property Tax Act (FIRPTA)
(Federal requirements when acquiring real estate from a foreign person or entity)
Taxable Income Recognized From a 1031 Exchange Can Be Reported Under The Installment Sale Rules Of IRC §453 (Boot received after end of tax year is taxed in the next tax year)
Vacation Homes and 1031 Exchanges
(Can a vacation or second home qualify for a 1031 Exchange? The answer is yes - probably)
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