Articles and Publications

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NJ BULK SALES

If you plan on conducting business transactions in the State of New Jersey, it is imperative to find out if the sale is subject to the Bulk Sales Law.

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CALIFORNIA CLAW BACK

California regulations employ a “Claw back” provision that requires any gain in property value accrued in California to be subject to California state taxes, regardless of whether or not that property was exchanged for one in another state.

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EXCHANGE EXPENSES

There are some expenses that can be deducted from the 1031 exchange proceeds without resulting in tax consequences.

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EXCHANGE STRUCTURES

There are several 1031 exchange structures which included Forward Exchanges, Reverse Exchanges and Improvement Exchanges.

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CACULATING CAPITAL GAINS TAX

The gain, not the profit or equity, from the sale of the investment property is subject to a combination of capital gains taxes, Medicare tax, and the tax on the recapture of depreciation.

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1031 EXCHANGE DEADLINES

Exchangers have two important deadlines to meet in order to comply with IRC §1031 exchange requirements, which consist of the 45 day identification deadline and the 180 day exchange period.

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USING COST SEGREGATION STUDIES TO TAX ADVANTAGE

New York Law Journal/November 24, 2003 – A cost segregation study allows investors who own residential or commercial investment property to increase the profitability of their investment by accelerating their depreciation deductions for personal property that is improperly classified as IRC

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