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  2. Internal Revenue Code section 1031 - Wikipedia

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

    In highly appreciating markets, people may take the opportunity of selling their personal residence (where no capital gain is due below $250,000 for a single person or $500,000 for a married couple—see Taxpayer Relief Act of 1997) and moving into a former rental property for a specified time period in order to turn it into their new personal ...

  3. Selling a rental property? Here are the tax consequences - AOL

    www.aol.com/news/selling-rental-property-tax...

    Answer: Talk to a tax pro, because selling a rental property is more complicated than selling your personal home. You’re not eligible for the $250,000-per-person home sale profit exclusion, and ...

  4. Thinking of Moving In? How to Turn Your Rental Property into ...

    www.aol.com/finance/convert-rental-property...

    Ensure the rental unit’s validity: For the home to be a rental property, it must follow any applicable HOA codes, local rental laws and federal regulations. Failure to comply with these rules ...

  5. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    Under rules contained in the current Internal Revenue Code, real property is not subject to depreciation recapture. However, under IRC § 1(h)(1)(D), real property that has experienced a gain after providing a taxpayer with a depreciation deduction is subject to a 25% tax rate—10% higher than the usual rate for a capital gain.

  6. Real estate contract - Wikipedia

    en.wikipedia.org/wiki/Real_estate_contract

    The sale of land is governed by the laws and practices of the jurisdiction in which the land is located. Real estate called leasehold estate is actually a rental of real property such as an apartment, and leases (rental contracts) cover such rentals since they typically do not result in recordable deeds .

  7. Should I sell my house or rent it out? - AOL

    www.aol.com/finance/sell-house-rent-170048307.html

    Property management fees: Hiring a property manager makes being a landlord less onerous, but it will eat into your profits as well. These companies tend to charge a percentage of the rent price ...

  8. Property tax in the United States - Wikipedia

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

    Fair market value is that price for a willing and informed seller would sell the property to a willing and informed buyer, neither being under any compulsion to act. Where a property has recently been sold between unrelated sellers, such sale establishes fair market value. In other (i.e., most) cases, the value must be estimated. Common ...

  9. Rules for buying and selling a home are changing. Here ... - AOL

    www.aol.com/news/rules-buying-selling-home...

    The landscape is changing radically for Americans buying and selling property, as well as for real estate agents. Rules for buying and selling a home are changing. Here's what to know.

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