ARTICLES

Exchanges under Internal Revenue Code Section 1031, also known as like-kind exchanges, must involve business or investment property to qualify for a tax deferment, reports the IRS. Like-kind exchanges of unequal value ma...

www.reference.com/article/guidelines-1031-exchanges-e6d4a2e8b65cdde3

A 1031 tax exchange provides exceptions and tax deferments for like-kind exchanges, which refer to the process of swapping one business or investment asset for another. The rules and regulations associated with these tra...

www.reference.com/article/1031-tax-exchange-8fb02aa936e1b7bb

The main benefit of a section 1031 exchange is the postponement of capital gains tax. The 1031, or like-kind, exchange is a swap of property for similar property, sometimes including unlike property or cash. The Internal...

www.reference.com/article/tax-benefits-1031-exchange-f4a6b444054c0fb

SIMILAR ARTICLES

Section 125 of the Internal Revenue Code defines rules that allow employers to offer cafeteria-style benefit plans to their employees, according to the IRS. Cafeteria plans include both taxable and nontaxable benefits.

www.reference.com/business-finance/main-rules-irs-section-125-fa00f9dbabe9529f

Section 1250 of the Internal Revenue Code governs the treatment of income gained from selling business property that has depreciated, according to Investopedia. Gains on the sale of such property are treated as ordinary ...

www.reference.com/article/definition-section-1250-property-law-8d12e837fddad5cb

A 1031 tax exchange provides exceptions and tax deferments for like-kind exchanges, which refer to the process of swapping one business or investment asset for another. The rules and regulations associated with these tra...

www.reference.com/article/1031-tax-exchange-8fb02aa936e1b7bb

As of 2015, the Internal Revenue website provides inherited Roth Individual Retirement Account federal tax information, according to the IRS. Individuals can enter the search phrase "retirement topics beneficiary" into t...

www.reference.com/article/can-information-taxes-inherited-roth-iras-a0d9dfd3b6bb06fd