Renovate home-sale plans by adding a lease option

Article Abstract:

The authors explain and discuss planning and tax issues concerning the use of lease-options for residential property.

Tax Law, Public Finance Activities, Financial Planning, House selling, Home selling, Options (Finance), Leases

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Full house of section 1031 exceptions beats two of a (like) kind

Article Abstract:

The author examines possible tax pitfalls involving like-kind exchanges in regards to IRC section 1031, such as depreciation and at-risk recapture, partnership debt relief, and multiple exchange groups debt allocations.

Like-kind exchanges, Debt, Recognition of gain or loss (Taxation), Recognized gain or loss (Taxation), Recapture (Taxation)

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Deemed-sale election can lock-in capital gain treatment

Article Abstract:

The author discusses the deemed-sale tax election, which can preserve pre-real estate development capital gains treatment.

Real estate development, Capital gains tax, Tax elections

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