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  2. Internal Revenue Code section 1031 - Wikipedia

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

    A 1031 exchange is similar to a traditional IRA or 401(k) retirement plan. When someone sells assets in tax-deferred retirement plans, the capital gains that would otherwise be taxable are deferred until the holder begins to cash out of the retirement plan. The same principle holds true for tax-deferred exchanges or real estate investments.

  3. 1031 Exchange Rules: Deadlines, Benefits and How to Qualify - AOL

    www.aol.com/navigating-1031-exchange-not-pay...

    If you follow the rules governing 1031 exchanges, you can defer paying capital gains tax on the one-bedroom unit. And you can do it whether you own the property as an individual or business entity ...

  4. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...

  5. Qualified intermediary - Wikipedia

    en.wikipedia.org/wiki/Qualified_Intermediary

    Relevant educational background such as tax, law or finance is desired. Nevada is the only state that requires a QI to be licensed. The QI enters into a written agreement with the taxpayer where QI transfers the relinquished property to the buyer, and transfers the replacement property to the taxpayer pursuant to the exchange agreement.

  6. Tax-Deferred vs. Tax-Exempt Accounts: Key Differences and ...

    www.aol.com/tax-deferred-vs-tax-exempt-225335557...

    Tax-Deferred Accounts. Tax-Exempt Accounts. Account types – IRA, – 401(k) – SEP IRA – 403b – Roth IRA – Roth 401(k) Tax treatment – Lower taxable income in the year you contribute

  7. Tax-deferred: What does it mean and how does it benefit you?

    www.aol.com/finance/tax-deferred-does-mean-does...

    Through tax-deferred accounts such as an IRA or a 401(k), you can invest in stocks, exchange-traded funds (ETFs), mutual funds, bonds, certificates of deposit (CDs) and other assets. With ...

  8. Deferred tax - Wikipedia

    en.wikipedia.org/wiki/Deferred_tax

    Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment ...

  9. Tax accounting in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_accounting_in_the...

    The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...