The Importance of Fair Market Rent

Recent Tax Court Case Provides Important Insights

A 2013 Tax Court decision, Adams v. Commissioner, T.C. Memo 2013-7, demonstrates the importance of a taxpayer receiving fair market rent when desiring to obtain the tax deferral benefits of a 1031 exchange. In Adams, the taxpayer exchanged into a replacement property that was rented to the taxpayer’s son and family. The IRS challenged this exchange and claimed the property was considered a “family home” since the actual rent paid from the son to his father was considered slightly below market rent.

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A Match Made in IRS Heaven: Cost Segregation & 1031 Exchange

Both of these tax strategies are about how much of your money you can make use of now. A 1031 exchange enables you to defer capital gain taxes on the sale of an investment property and cost segregation helps you obtain the benefits of accelerated depreciation.

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