The Biden administration’s proposed tax plan paints a rosy picture of increased government revenue to fund key administration objectives, most notably an infrastructure deal. The current iteration of ...

Tax deferral is one of the most powerful strategies for real estate investors, but not all provisions of the Internal Revenue Code (IRC) work the same way. Two sections in particular, Section 1031 and ...

Looking to sell an investment property but don’t want to pay taxes on the profit right away? That’s exactly where the 1031 exchange rules come in. A 1031 exchange — named after Section 1031 of the ...

Q. I am selling my investment property in Ocean City, N.J. for $1.2 million. I’m using a 1031 exchange. What taxes are due? — Trying to save A. There are often tax consequences when you sell a ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. Understanding the fundamental risk versus reward balance can be one of the biggest keys to ...

One of the most attractive real estate tax benefits available in the U.S. is the like-kind exchange, which is governed by Section 1031 of the Internal Revenue Code. About one-third of all commercial ...