Tag Archives: like-kind exchange

1031 Exchanges and Cost Segregation

A 1031 exchange allows investors to improve returns at the time they dispose of any property held for investment by providing the opportunity for tax deferral of all recapture, federal and state capital gain taxes and the new 3.8% Section … Continue reading

Posted in §1031 Exchange, Accelerated Depreciation, Accelerates Depreciation, American Society of Cost Segregation Professionals, ASCSP, Austin Cost Segregation, Birmingham Cost Segregation, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Denver Cost Segregation, Franklin Cost Segregation, Houston Cost Segregation, LA Cost Segregation, Like-Kind Exchange, Nashville Cost Segregation, New York Cost Segregation, San Antonio Commercial Real Estate, San Antonio Cost Segregation, Seattle Cost Segregation, Tax Planning | 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

Deferred Sales Trust Defers Capital Gains

Anyone can defer capital gains taxes indefinitely using a Deferred Sales Trust. Your first question might be, “what is a Deferred Sales Trust?” Good question! First of all, a Deferred Sales Trust (aka, DST), is the intent of Internal Revenue … Continue reading

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