1031 Exchange vs. QOF

there is plenty of chatter and hype about investing in Qualified Opportunity Funds (QOF) to defer real estate capital gain. The Qualified Opportunity Zones (QOZ) and Qualified Opportunity Funds (QOF) were created in TCJA legislation a year ago, but there are still...

A Great Tax Guide for Landlords

Realty Exchange highly recommends the 15th edition of Every Landlord’s Tax Deduction Guide, written by Stephen Fishman, J.D., and published by NOLO. Get a copy here. Link:  https://store.nolo.com/products/every-landlords-tax-deduction-guide-dell.html...

199A Comments to Treasury

Ed Horan submits 199A comments to Treasury Throughout last year’s tax reform process, Realty Exchange was heavily involved as part of an industry team to help save 1031 exchanges for real property. The team spent countless hours walking the halls of the Capitol,...

Related Parties

Internal Revenue Code (IRC) Section 1031(f) establishes the special rules for exchanges between related parties. In addition, the IRS published “Revenue Ruling 2002-83” in November 2002, to clarify the purchase by an exchanger of the replacement property from a...