The intersection of real estate transactions and tax strategy has long been a focal point for investors seeking to optimize ...

A boot is an addition to the swap agreement that is not real ... and no gain or loss is recognized, the 1031 exchange must be reported on Form 8824, Like-Kind Exchanges. The form's instructions ...

Commissions do not affect our editors' opinions or evaluations. A 1031 exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a strategic tool for deferring tax on capital gains.

Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation. This article is more than 10 years old. A 1031 exchange, also ...

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 ...

A 1031 UPREIT (Umbrella Partnership Real Estate Investment Trust) transaction allows real estate investors to exchange property on a ...

For the second time in four years, President Biden has proposed to change the Section 1031 like-kind exchange provision in the U.S. tax code. Changing 1031 exchange rules could have negative ...