In times of tight margins, every purchase must have a purpose with ROI top of mind. As you optimize your equipment, crop inputs, farmland and business intellect for the year ahead, take the time to ...

Internal Revenue Code Section 1031, a federal statute for deferring capital gains tax, is used in as many as 20% of commercial real estate transactions. Despite this, misunderstandings about this ...

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 ...

Section 1031 of the Internal Revenue Code allows you to avoid taxes on investment property when you buy another property – if you follow the rules. There are four ...

“What is your favorite section of the Internal Revenue Code?”It’s why so-called 1031 exchanges have long been favored by the commercial real estate sector. And why they have long been wary of seeing ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

The IRS released revenue procedure 2002-22 in March to address the use of fractional ownership interests as replacement property in IRC section 1031 exchanges. Commonly referred to as ...

Your clients might own a getaway home in the country, a cozy cottage on a lakeshore, a condo on the oceanfront or a rustic cabin in the mountains. When they sell it, they may recognize gain without ...

The low mortgage rates secured by many homebuyers and those who refinanced during the height of the post-pandemic housing market has led a rising share of “accidental landlords,” those who choose to ...