Gain from a couple’s disposition of agricultural property could not be deferred, even though the property was relinquished in a like-kind exchange that was properly executed, the Tax Court held. The ...

Discover the rules for using a 1031 exchange, including timing deadlines, like-kind property requirements, tax deferral, what ...

Robert Stammer, CFA, is the former director of investor engagement at CFA Institute and writes on thought leadership in the investment management industry. Ebony Howard is a certified public ...

This month we will explore the federal income tax consequences of a "like-kind" exchange. The principal advantage of a like-kind exchange is that taxable gain is not triggered at the time of the ...

The Fiscal Year 2016 Budget proposes a modification of like-kind exchange transactions. As in the Fiscal Year 2015 Budget, the Administration proposes to limit the amount of capital gain deferred ...

Kelly Alton, NES Financial Corp., San Jose, Calif. The capital-intensive nature of companies engaged in oil and gas operations and the liberal rules that determine the like-kind nature of oil and gas ...

Fourth in a series of articles. Real estate investors large and small pay capital gains tax when they sell their property -- and the bills can be sizable. There is a way, however, of deferring payment ...