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New Proposed 1031 Real Property Regulations

Statutory Limitations on Like-Kind Exchanges

The proposed regulations provide guidance implementing changes enacted in the Tax Cuts and Jobs Act (TCJA). These proposed regulations amend the existing regulations adding a definition of real property reflecting statutory changes limiting section 1031 to exchanges of real property. The proposed regulations provide a rule addressing a taxpayer’s receipt of personal property that is incidental to real property. They also affect taxpayers that exchange business or investment property for other business or investment property in determining whether the exchanged properties are real property for Section 1031 purposes. Read More »


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Maximizing Deductions on 1031 Exchanges Using Cost Segregation

When a property is acquired in a Section 1031 like-kind exchange, tax preparers should consider several facts before deciding how to best depreciate the carryover basis from a relinquished property. Read More »


Top 1031 Exchange Pitfalls

Taxpayers should always review all aspects of any 1031 exchange with competent tax/legal advisors familiar with your specific transaction, objectives and the relevant facts. This article addresses some of the most frequent 1031 exchange mistakes and pitfalls. Read More »


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    Partnerships and 1031 Exchanges

    By |September 23rd, 2022|Categories: Uncategorized|

    Available Options for Partners and Partnerships (and LLCs)Like any taxpayer, a partnership (and a limited liability company taxed as a partnership, generally referred to herein as a “partnership”) can engage in a like-kind exchange under [...]

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    Appreciation and 1031 Exchange Uptick in Vacation Destinations

    By |August 12th, 2022|Categories: Uncategorized|

    The COVID-19 pandemic changed how many people work, with many more working at home or a hybrid of at home split with time in an office setting. This has led to a significant increase in [...]

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    Pennsylvania to Recognize 1031 Exchange Tax Deferral Beginning January 1, 2023

    By |July 18th, 2022|Categories: Uncategorized|

    The state of Pennsylvania has been the only state where the personal income tax provision regarding Section 1031 did not conform to the federal Internal Revenue Code Section 1031. In the past, this meant taxpayers [...]

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    Step Transaction Doctrine

    By |March 17th, 2022|Categories: Uncategorized|

    1031 Exchange Webinars We Love Our Happy Customers Our exchange paperwork was flawless and always on time. Thank you. -William T., California Get Real Podcast: Ways To Defer Taxes and Get Better Returns Scott Saunders, [...]

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