The Biden administration’s proposed tax plan paints a rosy picture of increased government revenue to fund key administration objectives, most notably an infrastructure deal. The current iteration of ...

Looking to sell an investment property but don’t want to pay taxes on the profit right away? That’s exactly where the 1031 exchange rules come in. A 1031 exchange — named after Section 1031 of the ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

One of the most attractive real estate tax benefits available in the U.S. is the like-kind exchange, which is governed by Section 1031 of the Internal Revenue Code. About one-third of all commercial ...