1031 | firsttuesday Journal

Using the INTAX form to calculate the seller’s federal tax liability on a real estate sale

by ft Editorial Staff | Apr 21, 2021 | Feature Articles, Investment, Real Estate, Tax | 0

This article discusses unrecaptured gain and long-term capital gains taken on the profit of a real estate sale.

Tax Benefits of Ownership: tax aspects advice

by ft Editorial Staff | Nov 3, 2020 | Feature Articles, Finance, Investment, Real Estate, Tax | 0

The following excerpt is from the forthcoming edition of Tax Benefits of Ownership which gives an overview on a transaction’s tax aspects.

Tax Benefits of Ownership: The §1031 reinvestment plan

by ft Editorial Staff | Oct 20, 2020 | Feature Articles, Finance, Investment, Real Estate, Tax | 0

This excerpt from the forthcoming edition of Tax Benefits of Ownership gives a brief overview of the fundamentals of Internal Revenue Code §1031 reinvestment plans.

The votes are in: Income inequality depresses home prices

by Benjamin J. Smith | Apr 13, 2020 | Reader Polls, Real Estate | 2

Readers weigh in on how income inequality affects California home prices.

The truth about giving tax advice to clients

by ft Editorial Staff | Jan 28, 2019 | Feature Articles, Real Estate, Your Practice | 0

Tracing agent misconceptions Many agents erroneously believe they cannot give their clients advice...

How real estate agents can survive the next recession

by Carrie B. Reyes | Nov 5, 2018 | Economics, Feature Articles | 1

How to recession-proof your real estate practice in preparation for the coming recession.

Letter to the Editor: Why are first tuesday writings politically biased?

by ft Editorial Staff | Sep 18, 2017 | Feature Articles, Investment, Letters to the Editor, Tax | 8

Question: Why do first tuesday writings — posted here on the journal and in affiliated books —...

Information returns required on §1031 transactions into out-of-state properties

by Giang Hoang-Burdette | Sep 16, 2013 | Investment, New Laws, Real Estate, Tax | 0

Moving your equity into out-of-state property in a tax-free §1031 transaction? The California tax...

The healthcare tax: Facts not fiction

by Carrie B. Reyes | Sep 18, 2012 | Feature Articles, Real Estate, Tax | 17

September 2012 sizzling copy! Will the new healthcare taxes impact you or your clients? Read on to get informed.

January 2010 Rates

by ft Editorial Staff | Jan 21, 2010 | Charts, Real Estate | 0

91-Day Treasury Bill – Average Auction Rate Week Ending 01/21/10 0.04% Month Ago 12/24/09 0.05% Year Ago 01/22/09 0.14% Determines the minimum interest rate the seller must impute in a delayed §1031 transaction and report when...

January 2010 RCD

by Bradley Markano | Jan 4, 2010 | Real Estate, Recent Case Decisions | 0

A digest of recent court cases affecting real estate.

November 2009 Rates

by ft Editorial Staff | Nov 9, 2009 | Charts, Real Estate | 1

A look at the current financial rates.

August 2009 Rates

by ft Editorial Staff | Aug 6, 2009 | Real Estate | 0

A look at the current financial rates.

June 2009 Rates

by ft Editorial Staff | Jun 2, 2009 | Charts, Real Estate | 0

A look at the current financial rates.

May 2009 Rates

by ft Editorial Staff | May 1, 2009 | Charts, Real Estate | 0

A look at the current financial rates.

April 2009 Rates

by ft Editorial Staff | Apr 6, 2009 | Charts, Real Estate | 0

A look at the current financial rates.

March 2009 LW

by ft Editorial Staff | Mar 3, 2009 | New Laws, Real Estate | 0

A look at the legislation affecting real estate enacted during the 2008 Legislative Session.

March 2009 RCD

by ft Editorial Staff | Mar 2, 2009 | Real Estate, Recent Case Decisions | 0

A digest of recent court cases affecting real estate.

March 2009 Rates

by ft Editorial Staff | Mar 1, 2009 | Charts, Real Estate | 0

A look at the current financial rates.

The Taxation of Short Sale Discounts and Foreclosures

by Giang Hoang-Burdette | Feb 3, 2009 | Feature Articles, Real Estate | 5

Examining the income and profit reporting for the seller-in-foreclosure when the price received for the property is less than the balance due on loans encumbering the property.