Blog Posts - Tax-deferred Exchanges
Leasehold Interest of Less Than 30 Years Not Like-Kind to Fee Simple Interest

Taxpayer Owns Leasehold Interest and Motel The taxpayer in this Tax Court Case (VIP's Industries, Inc., June 24, 2013) owned a leasehold interest that had a remaining term of twenty-ond (21) years and four (4) months. The taxpayer had also con...
by 1031 Exchange Institute on Sep 7, 2013
1031 Exchanges: Welcome Back!

For real estate investors located in high tax rate states, such as California, the 1031 Exchange just moved to the top of their to-do list. There were some very significant changes made to Federal and state tax codes, and a California r...
by 1031 Exchange Institute on Jan 7, 2013
1031 Exchanges: Welcome Back!

For real estate investors located in high tax rate states, such as California, the 1031 Exchange just moved to the top of their to-do list. There were some very significant changes made to Federal and state tax codes, and a California real...
by 1031 Exchange Institute on Jan 7, 2013