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  2. Internal Revenue Code section 1031 - Wikipedia

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

    The loss is not recognized at the time of the transaction, but must be carried forward in the form of a higher basis on the property received. 1031(d) defines the basis calculation for property acquired during a like-kind exchange. It states that the basis of the new property is the same as the basis of the property given up, minus any money ...

  3. Tax basis - Wikipedia

    en.wikipedia.org/wiki/Tax_basis

    Tax basis of property received by a U.S. person by gift is the donor's tax basis of the property. If the fair market value of the property exceeded this tax basis and the donor paid gift tax, the tax basis is increased by the gift tax. This adjustment applies only if the recipient sells the property at a gain. [7]

  4. Key Tax Laws To Know if You Sold Your House in 2022

    www.aol.com/key-tax-rules-know-sold-190427447.html

    If you were on the move in 2022 (or plan to be in 2023), there are some home sale tax rules you may want to unpack. Primarily, these rules relate to capital gains and losses -- and how to report ...

  5. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    Property tax has been shown to be regressive [2] (that is, to fall disproportionately on those of lower income) under certain circumstances, because of its impact on particular low-income/high-asset groups such as pensioners and farmers. Because these persons have high-assets accumulated over time, they have a high property tax liability ...

  6. Capital gains tax on real estate and selling your home - AOL

    www.aol.com/finance/capital-gains-tax-real...

    Capital gains tax is a levy imposed by the IRS on the profits made from selling an investment or asset, including real estate. Primary residences have different capital gains guidelines than ...

  7. What Is a Tax Deduction and How Do Tax Deductions Work? - AOL

    www.aol.com/finance/tax-deduction-tax-deductions...

    The federal government also grants a blanket standard deduction that is available to nearly all taxpayers, even if they don’t incur specific expenses that would qualify as itemized deductions ...

  8. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Composition of state and local government tax revenue for sample state of Ohio, 2007 [50] Total State Government Tax Revenue By Type in 2020. Forty-three states and many localities in the U.S. impose an income tax on individuals. Forty-seven states and many localities impose a tax on the income of corporations.

  9. When receipts of home renovations are lost, is the tax break ...

    www.aol.com/news/receipts-home-renovations-lost...

    In most states, the half owned by the deceased spouse would get a new tax basis reflecting the home’s current market value. In community property states such as California, both halves of the ...

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