Category Archives: Capital Gains

IRC Section 1245 Definition

IRC Section 1245 Definition: A portion of the Internal Revenue Code states that depreciable property that has been sold at a price in excess of it’s depreciated or salvage value may qualify for favorable capital-gains tax treatment. To find out more, … Continue reading

Posted in Accelerated Depreciation, Accelerates Depreciation, Accounting, Amarillo Cost Segregation, Birmingham Cost Segregation, Capital Gains, Cost Segregation, Dallas Cost Segregation, Del Rio Cost Segregation, Denver Cost Segregation, Franklin Cost Segregation, Houston Cost Segregation, Income Tax, Income Taxes, LA Cost Segregation, Lubbock Cost Segregation, Nashville Cost Segregation, New York Cost Segregation, San Angelo Cost Segregation, San Antonio Cost Segregation, Seattle Cost Segregation, Waco Cost Segregation | Leave a comment

Good Bye 2013…Hello 2014! Is your business ready?

Can you believe it?  Is your business ready?  The holidays are hear and with them come all the much loved family gatherings, cold weather and festive holiday times.  No doubt about it, the holidays bring joy to most.  However, for … Continue reading

Posted in Amarillo Cost Segregation, American Society of Cost Segregation Professionals, Austin Cost Segregation, Birmingham Cost Segregation, Business, Capital Gain Taxes, Capital Gains, Commercial Insurance, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Deferred Sales Trust, Del Rio Cost Segregation, Denver Cost Segregation, Federal Income Tax, Franchise Tax, Franklin Cost Segregation, Houston Cost Segregation, LA Cost Segregation, Lubbock Cost Segregation, Nashville Cost Segregation, New York Cost Segregation, Personal Growth, Real Estate Taxes, San Angelo Cost Segregation, San Antonio Commercial Real Estate, San Antonio Cost Segregation, Seattle Cost Segregation, State Sales Tax, Tangible Personal Property, Tax Deductions, Tax Planning, Waco Cost Segregation | Tagged , , , , , , , , , , | Leave a comment

Can a Cost Segregation Study Help My Retail Business?

Do you own a retail business and looking for some ways to increase cash flow and, overall, keep more of your hard earned money? Maybe you own a gas station, or a clothing store, or even a small strip center.  … Continue reading

Posted in Accelerated Depreciation, Accelerates Depreciation, Apartments, Austin Cost Segregation, Birmingham Cost Segregation, Capital Gains, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Dentist Office, Denver Cost Segregation, Franklin Cost Segregation, Hotel Properties, Houston Cost Segregation, LA Cost Segregation, Medical Office Building, Multifamily, Nashville Cost Segregation, New York Cost Segregation, Pharmacies, Restaurants, San Antonio Commercial Real Estate, San Antonio Cost Segregation, Self-Storage Facility | Leave a comment

When Do You Recapture MACRS Depreciation?

When Do You Recapture MACRS Depreciation?  This seem to be the “question-du-jour” of late!  MACRS is Modified Accelerated Cost Recovery System. When a commercial property owner disposes of property that was depreciated using MACRS, any gain on the disposition generally … Continue reading

Posted in §1245, §1250, Accelerated Depreciation, Accelerates Depreciation, American Society of Cost Segregation Professionals, ASCSP, Austin Cost Segregation, Birmingham Cost Segregation, Capital Gains, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Denver Cost Segregation, Franklin Cost Segregation, Houston Cost Segregation, LA Cost Segregation, Nashville Cost Segregation, New York Cost Segregation, Real Estate Taxes, San Antonio Commercial Real Estate, San Antonio Cost Segregation, Seattle Cost Segregation, Tangible Personal Property, Tax Planning | Tagged , , , , , , , , | 1 Comment

Understanding the Cost Segregation Process

A cost segregation study may seem like a very complex process, and in some areas it is indeed. However, as the business owner undergoing the cost segregation study process, it may be a lot simpler than you think. At Segregation … Continue reading

Posted in Capital Gains, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Denver Cost Segregation, Houston Cost Segregation, LA Cost Segregation, Nashville Cost Segregation, New York Cost Segregation | Tagged , , , , , , , | Leave a comment

1031 Exchange Year-end Tips

Here’s a couple year-end tips if you are considering a 1031 exchange. Did you know that if you open a 1031 exchange and your Accommodator is holding your funds before the New Year you get to defer any capital gain … Continue reading

Posted in §1031 Exchange, Accelerated Depreciation, Accelerates Depreciation, Accommodator, Capital Gain Taxes, Capital Gains, Dallas Cost Segregation, Deferred Sales Trust, Federal Income Tax, Like-Kind Exchange, San Antonio Commercial Real Estate, San Antonio Cost Segregation | Tagged , , , | Leave a comment

How do I compute gain in a like-kind exchange when some cash is received?

When you receive cash other than the like-kind property in a like-kind exchange, the cash is treated as “boot.” Boot does not render the transaction ineligible for non-recognition treatment but it does require you to recognize gain to the extent … Continue reading

Posted in §1031 Exchange, Accelerated Depreciation, Accelerates Depreciation, AICPA, Capital Gains, Federal Income Tax, Like-Kind Exchange | Tagged , , , , , , , , , , | Leave a comment

How do I calculate depreciation recapture?

How do I calculate depreciation recapture? Let’s take a look at the process. 1) Review the original price paid for the asset being sold. For example, let us say you are selling a commercial property purchased eight years ago for … Continue reading

Posted in Accelerated Depreciation, Accelerates Depreciation, Austin Cost Segregation, Birmingham Cost Segregation, Capital Gains, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Federal Income Tax, Franklin Cost Segregation, Houston Cost Segregation, Nashville Cost Segregation, New York Cost Segregation, Residential Rental Property, San Antonio Cost Segregation | Tagged , , , , , , , , , , , | Leave a comment

A Cost Segregation Study won’t benefit you if…

A cost segregation study won’t benefit you if… • You are not profitable and pay no income taxes • You have paid no income taxes in the last 7 years • Your business is a non-profit organization (NPO) • Your … Continue reading

Posted in Capital Gains, Commercial Real Estate, Federal Income Tax, Residential Rental Property | Tagged , , , , , , , , , , , , , , | Leave a comment

Real Estate Professionals…Diversify Your Income!

It’s time for real estate professionals to diversify your income! How often does it happen to you? You market properties in every way imaginable. You find a prospect. You learn about their needs, wants, desires, budget, and so much more. … Continue reading

Posted in §1031 Exchange, Capital Gains, Commercial Real Estate, Deferred Sales Trust, Federal Income Tax | Tagged , , , , , , , , , , , , , , , , | Leave a comment