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 ...

One of the most attractive real estate tax benefits available in the U.S. is the like-kind exchange, which is governed by Section 1031 of the Internal ... tax-free in the form of a cash-out ...

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 ...

How to Report 1031 Exchanges to the IRS You must notify the IRS of the 1031 exchange by compiling and submitting Form 8824 with your tax return in the year when the exchange occurred. The form ...