BYLINE: Bird, Bruce M; Segal, Mark; Leonard, Barbara. Barbara Leonard, PhD, CMA, is an associate professor at the University of Hawaii at Hilo. Bruce M. Bird, JD, MST, CPA, is a professor at the ...

When the 2017 Tax Cuts and Jobs Act narrowed the type of property eligible for like-kind exchanges to “real property,” it lowered the curtain on an active era of like-kind exchanges of artwork.

It’s the oldest and simplest formula for accumulating wealth: Live the “buy low, sell high” dream by acquiring, holding and then selling property at a tidy profit. Unfortunately, resulting capital ...

Real estate and investor clients often turn to something called "like-kind exchanges" to defer tax payments on gains from a recently sold property. Like-kind exchanges are a transaction or series of ...

Even with the current downturn in the real estate market, like-kind exchanges continue to be a popular way to dispose of property while deferring the taxable gain. Processing Content An example of a ...

Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The long-absent definition of real property for like-kind exchanges ...

Strategies for the use of tax-deferred like-kind exchanges have grown over the years from almost exclusively a real estate concern to one in which billions of dollars of business tangible personal ...

Many cryptocurrency investors are inappropriately deferring capital gains taxes when they exchange one cryptocurrency for another. An example of this practice: exchanging Bitcoin for Ethereum through ...

Prior to the enactment of the legislation known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, the rules in Sec. 1031, which allow taxpayers to defer recognition of gain on a like-kind exchange ...

If you’ve ever owned real estate, you’ve likely heard of the 1031 exchange, also known as a like-kind exchange. Essentially, this allows business owners or investors to sell a property, acquire a new ...