News
This section will provide you with the latest tax reform news as well as updates and commentary on our IPX1031 blog. Check back often to keep up to date!
SIOR: Preserving The 1031 Now And For The Future
Winter 2021 The 1031 Exchange is a vital investment tool for the CRE industry and is an economic driver for the US economy. IPX1031's own Suzanne Goldstein Baker shares why in this latest piece just published in SIOR (PDF version here):SIOR: Preserving the 1031 Now...
1031 Update on Capitol Hill – December 2021
December 14, 2021 Santa’s sack is chock full of important legislation to be delivered before the holiday season concludes. The debt limit must be raised and the National Defense Authorization Act must be passed. And while the ETA for Santa’s sleigh is projecting...
1031 Update on Capitol Hill – House Passes $1.7T Spending Bill – November 2021
November 22, 2021 The House of Representatives passed a $1.7 trillion spending bill last Friday, November 19th. At this point Section 1031 remains intact and unchanged. The Administration’s proposal to cap Section 1031 at $500K per taxpayer was not included as a “Pay...
1031 Update on Capitol Hill – 1031 Zombie Legislative Update as of 10/29/21 – October 2021
October 29, 2021 1031 Zombie Legislative Update What a week it has been for the living! The proposal to cap Sec 1031 like-kind exchanges at $500,000, effectively a repeal of this important tax-deferral, tax-timing tool, is Zombie legislation. It’s a bad idea that...
Tax Notes: The 1921 Like-Kind Exchange Policy Still Makes Sense
September 2021 1031 tax policy is justified. It’s proven and sound. Limiting or eliminating Section 1031 is a truly ineffective pay-for. Our own IPX1031 Suzanne Goldstein Baker’s latest piece just published in Tax News Federal (PDF version here) explains why:Tax...
CRE Playing Defense to Preserve 1031
WealthManagement.com recently published The CRE Industry is Playing Defense to Preserve 1031 Exchange Tax Benefits and our IPX1031 General Counsel, Suzanne Goldstein Baker was quoted. Read Suzanne's quotes about the ongoing efforts to educate members of Congress about...
Tax Notes: Basis Limit in Passthrough Law Shouldn’t Hinder Like-Kind Exchanges
Basis Limit in Passthrough Law Shouldn’t Hinder Like-Kind Exchanges by Eric Yauch, Tax Notes, July 23, 2018, p. 560. Regulators shouldn’t interpret a passthrough deduction provision to create a double burden on taxpayers that engage in like-kind exchanges, such as...
Senate Tax Reform Bill Draft Released
The Senate released a “conceptual” draft of its Tax Reform bill last evening. Like the House bill, the Senate proposal retains Section 1031 Like-Kind exchanges, in present form, for real estate assets only. It repeals Section 1031 for tangible and intangible...
Proposed Like-Kind Exchange Limitation Raises Mismatch Concerns
By Nathan J. Richman, Nov. 7, 2017 “The limitation on like-kind exchanges proposed in the House Republicans' tax reform bill raises several mismatch questions when compared to the temporary expensing provision regarding timing and property classification, potentially...
Tax Reform Bill Draft Released Today
Today (November 2, 2017), Congress released the draft tax reform bill. The “Tax Cuts and Jobs Act” preserves a crucial benefit for real-estate investors – the ability to make tax deferred like-kind exchanges for real estate under IRC Section 1031. The bill would...
This section will provide you with the latest tax reform news as well as updates and commentary on our IPX1031® blog. Check back often to keep up to date!
This section will provide you with the latest tax reform news as well as updates and commentary on our IPX1031® blog. Check back often to keep up to date!
This section will provide you with the latest tax reform news as well as updates and commentary on our IPX1031® blog. Check back often to keep up to date!
