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  2. I'm Buying a Home. Are Closing Costs Tax-Deductible? - AOL

    www.aol.com/closing-costs-tax-deductible...

    The IRS denotes the following as deductible costs: Sales tax issued at closing. Real estate taxes charged to you when you closed. Mortgage interest paid when cost was settled. Real estate taxes ...

  3. Internal Revenue Code section 1031 - Wikipedia

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

    However, a real property within the United States and a real property outside the United States would not be like-kind properties. Generally, "like kind" in terms of real estate, means any property that is classified real estate in any of the 50 U.S. states or Washington, D.C., and in some cases, the U.S. Virgin Islands.

  4. Internal Revenue Code section 162 (a) - Wikipedia

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

    It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction. It must be an 1) ordinary 2) and necessary 3) expense

  5. Closing costs - Wikipedia

    en.wikipedia.org/wiki/Closing_costs

    The listing broker may offer buyer agents a portion of their commission as an incentive to find buyers for the property. Payment is required if real estate brokerage service was used. This is often one of the largest closing costs. Mortgage application fees, paid by the buyer to the lender, to cover the costs of processing their loan ...

  6. How much are closing costs when selling a house? - AOL

    www.aol.com/finance/much-closing-costs-home...

    What are closing costs? “ Closing costs” is a catchall term for the various fees and expenses associated with closing a real estate transaction. They can include things like loan origination ...

  7. ‘Cash to close’: What it means and how it works - AOL

    www.aol.com/finance/cash-close-means-works...

    No. Closing costs are just one of several components that go into your total cash to close amount. Other components included in cash to close include the as-yet-unpaid remainder of your down ...

  8. Qualified intermediary - Wikipedia

    en.wikipedia.org/wiki/Qualified_Intermediary

    A §1441 Qualified Intermediary (QI) is generally a foreign bank or other foreign financial institution that signs an agreement with the Internal Revenue Service (IRS). [5] Under the agreement, the QI maintains its own records of the U.S. or foreign status of the beneficial owners of the payments and may undertake responsibility for income ...

  9. Who pays closing costs, the buyer or the seller? - AOL

    www.aol.com/finance/pays-closing-costs-buyer...

    Closing costs are the associated fees and expenses that are paid when a real estate transaction closes. Both buyers and sellers incur some form of closing costs, but many items can be negotiated.