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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
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- Tax and Legal Issues Arising In Connection With the Preparation of the Federal Gift Tax Return, Form 709 -- Treatise
- Defeating The Right of Election in EPTL § 5-1.1-A
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Installment Sales in Real Estate Transactions
- Conciliation Conference
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Legal Basis for Seeking Abatement of New York State Tax Penalties
Tag Archives: depreciation and recapture in like kind exchange
Like Kind Exchanges in 2014: An Oasis of Income Tax Tranquility
High income New York City residents selling fully depreciated real estate this year will incur a capital gains tax of about 39 percent, consisting of a federal tax of 28.5 percent (25 percent on IRC §1250 unrecaptured gain plus 3.8 … Continue reading →
Posted in Federal Income Tax, Like Kind Exchanges
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Tagged 1031, 1031 exchange, basis of property in like kind exchange, built to suit exchange, david l. silverman, deferred exchanges, depreciation and recapture in like kind exchange, gain or loss in 1031 exchange, irs Form 8824, like kind exchange, Like Kind property, multi-party exchanges, partnership like kind exchanges, qualified use requirement, related party transactions 1031, reverse exchanges, tenancy in common like kind exchanges, Treatment of Liabilities in Exchange
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