1031 Tax & Legal
Our 1031 Exchange Tax & Legal Resources and Documentation
1031 Exchange Contract Language
Calculating Capital Gain
Exchange Basics
Exchange Terminology
How to Open a 1031 Exchange
Introduction to Delayed Exchanges
Pros and Cons of Selling vs. Exchanging
Reasons to Exchange
Sale vs. a 1031 Exchange
What Does Not Qualify?
What is a 1031 Exchange?
What is a Qualified Intermediary?
Acquiring Multiple Replacement Properties
Combine Reverse and Delayed Exchange for 360 Days
Delayed Exchange Overview
Improvement Exchanges – Build or Improve
Improvement Exchanges Additional Requirements
Improvements Property Owned By Affiliate
Improving Relinquished Property Before a Sale
Intro to Delayed Exchanges
Multiple Property Exchanges
Parking Arrangements – Rev. Proc. 2004-51
Reverse Comparisons
Reverse Exchanges
Reverse – Improvement Structure
Section 1.1031(k)-1 G6 Restrictions
Simultaneous Exchange Basics
Simultaneous Exchanges – What Not To Do
Stages of a Delayed Exchange
Aircraft Exchanges
Artwork and Collectibles Exchanges
Cell Easements
Collectible Car Exchanges
Creative Property Exchanges
DST Versus TIC Ownership
Easements
Exchanging into Oil and Gas Interests
Farm and Ranch Exchanges, 1 of 2
Farm and Ranch Exchanges, 2 of 2
Green 1031 Exchanges
Hotel Exchanges
How Long to Hold?
Intent to Hold for Investment – Goolsby v. Comm., 1 of 3
Intent to Hold for Investment – Reesink V. Comm. 2 of 3
Intent to Hold For Investment – Allen V. US, 3 of 3
Leasehold Interests
Like-Kind Property
Like-Kind Property – Where Located
Oil and Gas Energy Programs
Oil, Gas and Mineral Right Exchanges
Personal Property Exchanges
Property Held for Sale
Tenant-In-Common (TIC) Ownership
Tenant-In-Common – Rev. Proc. 2002-22
Timberland Exchanges
Timeshares and REITs
Vacation Home Exchanges – Moore v. Comm.
Vacation Home Safe Harbor – Rev. Proc. 2008-16
Vacation Home Exchange Handbook
Water Right Exchanges
Wind Energy Exchanges
1031 Exchanges in a Foreclosure
1031 Exchanges in the President Biden Administration
1031 Exchange Pitfalls
2023: Expanded 1031 Exchange Opportunities for Investors
9 Reasons to Buy Property Now
Benefits for Financial Advisors
Burden and Benefits of Ownership
Business and Franchise Owners
Buying Discounted Property
California Claw-Back Provision
Capital Gain Tax Increases
Capital Gain Tax Rates
Capital Gain Tax Rates and 1031 Exchange Benefits
Closing Costs
Closing Exchanges
COVID-19 Impact on Real Estate Markets Nationally and 1031 Exchange Update Including New 1031 Disaster Extensions
Delaware Statutory Trust (DST)
Deposits in an Exchange
Determine Property Values
Development Rights
Disregarded Entity Issues
Distressed Property Acquisitions in an Exchange
Due Diligence When Recommending a Qualified Intermediary
Exchange Entities
Fair Market Rent
Florida Reverse Document Stamps
Foreclosures
Holding Title to Real Property
Impact of New 3.8 Percent Medicare Tax on Investors
Investment Returns
LandAmerica 1031 Exchange Services Bankruptcy
Leasehold Interests VIP Industries Case
Maximize Profits in Real Estate
Opportunity Zones and 1031 Exchange Summary of Benefits
Opportunity Zones & 1031 Exchanges-What Qualifies and What Does Not Qualify
Ordinary Income vs. Capital Gain
Partnerships
Partnership Installment Note (PIN) Solution
Preconstruction Sales
President Obama’s Proposed Tax Increases
Purchase Contracts
Real Estate and Inflation
Real Estate Auctions
Refinancing
Refinancing Relinquished Property Pre-Exchange
Relief in QI Bankruptcy – Rev. Proc. 2010-14
Related Party Issues – Buying from – Rev. Rul. 2002-83
Related Party Issues – Caution Needed
Related Party Issues – Teruya v Comm and PLR 2004-40002
REO Property from the Lender’s Perspective
Replacement Property Calculation
Return on Equity
Security of Funds
Seller Financing
Six Strategies for Real Estate Commissions
Three Factors Driving the Surge in 1031 Exchange Activity
What Agents Need to Know
1031 and Cost Segregation Study
1031 Exchange Update – Summer 2020
1031 Tax Filing Requirements
2017 Tax Reform for Economic Growth and American Jobs
Audit
California Qualified Intermediary Law
California Withholding Law
Colorado Qualified Intermediary Law
Colorado State Qualified Intermediary Law
Connecticut Qualified Intermediary Law
Cost Segregation Studies
Disaster Area Tax Relief
Estate Taxes and Capital Gain Taxes
FIRPTA Withholding Rules
Individual Retirement Accounts in Real Estate
IRS Notice Extends 1031 Exchange Deadlines
Involuntary Conversions
Nevada State Qualified Intermediary Law
New York Cooperatives
Principal Residential 5-Year Holding Period
Selling Appreciated Property
State Tax Withholding
Statutory Limitations on Like-Kind Exchanges
Tax Reform and Section 1031
Tax Relief for Victims of California Wildfires
Taxing Thoughts
To Defer or Postpone, That is the Question
Treasury Regulations – Interview with 1031 Exchange Tax Expert Lou Weller
Understanding IRS Guidance
Virginia Qualified Intermediary Law
Virginia State Qualified Intermediary Law
Washington Qualified Intermediary Law
What is an UPREIT?
Disaster Relief
IRC Section 121 and IRC Section 1031
Connecting the Dots-1031 Exchanges and Tax Ownership
Guam and the U.S. Virgin Islands
What to Do About Exchange Expenses in an Exchange
Musings on Ownership, Part 1
Musings on Ownership, Part 2
To Have and Hold for Investment
Acquisitions of foreclosed and REO
When to Pay the Piper
California FTB Denies Exchange
Trusts and 1031 Exchanges
IRC Section 1031
IRC Section 1032
IRC Section 1033
IRC Section 121
1.1031(k) Treatment of Deferred Exchanges
Section 199A
Private Letter Ruling (PLR)
PLR 201416006
PLR 201242003
PLR 201220012
PLR 201216007
PLR 201048025
PLR 201030020
PLR 201027036
PLR 201024036
PLR 200921009
PLR 200920032
PLR 200919027
PLR 200912004
PLR 200909008
PLR 200908005
PLR 200901020
PLR 200901004
PLR 200842019
PLR 200812012
PLR 200810016
PLR 200807005
PLR 200805012
PLR 200734003
PLR 200732012
PLR 200730002
PLR 200728037
PLR 200728008
PLR 200725018
PLR 200724007
PLR 200718028
PLR 200714002
PLR 200712013
PLR 200709036
PLR 200708054
PLR 200706001
PLR 200702032
PLR 200701008
PLR 200652041
PLR 200651030
PLR 200651025
PLR 200651018
PLR 200649028
PLR 200648012
PLR 200645001
PLR 200648012
PLR 200645001
PLR 200644019
PLR 200631012
PLR 200625010
PLR 200550005
PLR 200532008
PLR 200521002
PLR 200440002
PLR 200428020
PLR 200404044
PLR 200338001
PLR 200329021
PLR 200327039
PLR 200251008
PLR 200242009
PLR 200241016
PLR 200241013
PLR 200240049
PLR 200236026
PLR 200211016
PLR 200209010
PLR 200208004
PLR 200203042
PLR 200203033
PLR 200201007
PLR 200148042
PLR 200137032
PLR 200118023
PLR 200111025
PLR 200027028
PLR 200019019
PLR 200019018
PLR 200019017
PLR 200019016
PLR 9851039
PLR 9621012
PLR 9232030
PLR 8127089
Revenue Procedures (Rev. Proc.)
Rev. Proc. 2014-3
Rev. Proc. 2010-36
Rev. Proc. 2010-14
Rev. Proc. 2008-16
Rev. Proc. 2007-34
Rev. Proc. 2005-14
Rev. Proc. 2004-51
Rev. Proc. 2003-39
Rev. Proc. 2002-69
Rev. Proc. 2002-22
Rev. Proc. 2000-46
Rev. Proc. 2000-37
Revenue Rulings (Rev. Rul.)
Rev. Rul. 2004-86
Rev. Rul. 2004-77
Rev. Rul. 2003-76
Rev. Rul. 2003-56
Rev. Rul. 2002-83
Rev. Rul. 72-549
Rev. Rul. 68-331
Rev. Rul. 59-121
Rev. Rul. 55-749
State Laws & Regs
California SB-1007
Colorado HB09-1254
Nevada Chapter 645G
New Hampshire SB-483
New York Advisory Opinion TSB-A-16(2)R
Virginia Chapter 409
Washington HB-1078
Washington QI 2013 Amendments
Tax Court Memorandum (TC Memo)
TC Memo 2014-110
TC Memo 2013-7
Reg 139991-08
Reg 130843-13
Reg 119921-09
Reg 118761-09
Treasury Decisions and Final Regs
Treasury Decision 9644
Treasury Decision 9314
Treasury Report 2007-30-172
Reg 130843-13
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