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  2. Internal Revenue Code section 1031 - Wikipedia

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

    The same principle holds true for tax-deferred exchanges or real estate investments. As long as the money continues to be re-invested in other real estate, the capital gains taxes can be deferred. Unlike the aforementioned retirement accounts, rental income on real estate investments will continue to be taxed as net income is realized.

  3. 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.

  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.

  5. Understanding Deferred Tax Assets: Calculations, Applications ...

    www.aol.com/finance/understanding-deferred-tax...

    Running a business highlights the complexity of the tax code, making deferred tax assets (DTAs) challenging yet essential for minimizing tax liability.

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

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

    Tax-deferred accounts have two main advantages over typical taxable accounts: First, they lower your annual taxable income when you contribute to them. When you add money to a tax-deferred account ...

  7. Deferred Tax Assets vs. Deferred Tax Liabilities: What's the ...

    www.aol.com/finance/deferred-tax-assets-vs...

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  8. Tax deferral - Wikipedia

    en.wikipedia.org/wiki/Tax_deferral

    The standard interest rate applied to deferred property taxes is roughly 6%. However, the essential components of these programs vary significantly among states and municipalities. Massachusetts illustrates how states attempt to ease the financial burden of homeownership for elderly residents by offering three property tax relief programs.

  9. Property tax in the United States - Wikipedia

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

    Composition of state and local tax revenues by sales taxes (brown), property taxes (white), licenses and other fees (grey), individual and corporate income taxes (green) in 2007. Determining the value of property is a critical aspect of property taxation, as such value determines the amount of tax due.