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  2. Delaware statutory trust - Wikipedia

    en.wikipedia.org/wiki/Delaware_statutory_trust

    DST Investments are offered as replacement property for accredited investors seeking to defer their capital gains taxes through the use of a 1031 tax deferred exchange and as straight cash investments for those wishing to diversify their real estate holdings. The DST property ownership structure allows the smaller investor to own a fractional ...

  3. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    For example, let's say a taxpayer receives like-kind property worth $12,000 and $8,000 in cash in exchange for old property with a basis of $14,000. The basis in the new property is determined by subtracting the cash received ($8,000) from the basis in the old property ($14,000) and then adding the gain recognized ($6,000).

  4. Real Estate: 1031 Exchange Examples - AOL

    www.aol.com/news/real-estate-1031-exchange...

    Continue reading → The post Real Estate: 1031 Exchange Examples appeared first on SmartAsset Blog. But if you’re interested in real property, you need to know the ins and outs of purchasing ...

  5. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Taxpayers who hold real estate as inventory, or who purchase real estate for re-sale, are considered "dealers". These properties are not eligible for Section 1031 treatment. However, if a taxpayer is a dealer and also an investor, he or she can use Section 1031 on qualifying like properties. Personal use property will not qualify for Section 1031.

  6. Tenants in common 1031 exchange - Wikipedia

    en.wikipedia.org/wiki/Tenants_in_common_1031...

    An investor decides to sell investment property and do a 1031 exchange. He contacts a qualified intermediary (QI) and they enter into an agreement. The investment property is placed on the market. An offer to purchase the investment property is accepted and signed by the QI. Escrow for the sale is opened, and a preliminary title report is produced.

  7. 29 House Republicans want Trump to scrap the IRS's free ... - AOL

    www.aol.com/29-house-republicans-want-trump...

    The IRS has gradually rolled out a program to allow Americans to directly file taxes with the IRS. It's designed to make filing taxes simpler and easier.

  8. Man Who Stabbed His Father 50 Times Reportedly Tells ... - AOL

    www.aol.com/man-stabbed-father-50-times...

    A kitchen knife was then located in a trash can near the 75-year-old’s lifeless body in the kitchen as they searched the property. Officials allege that Jeffrey Goedde then requested an attorney ...

  9. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    Section 1031 exchange—If a business sells property but uses the proceeds to buy similar property, it may be treated as a "like kind" exchange. Tax is not due based on the sale; instead, the cost basis of the original property is applied to the new property. [59] [60]

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