Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (Nuts & Bolts series) (Nuts & Bolts series) List price: $29.95 Amazon.com Price: $21.86 Buy from Amazon.com 4 used as low as $18.92 Catalog : Book ReleaseDate : 2007-09-21 Media : Hardcover NumberOfPages : 334 Ean : 9781933255286 Isbn : 1933255285
A goal of most property owners is to preserve the value of their investments. Many property owners who dispose of one piece of property and acquire a similar piece of property can help accomplish that goal by doing a tax-free swap (also referred to as a tax-free exchange) under section 1031. Although many property owners and their advisors have heard of section 1031, many of them may be unaware of the requirements and scope of section 1031. This book details the potential benefits, requirements, and scope of section 1031. Using practical examples, the book demonstrates how taxes paid on the disposition of property can erode a property owner s net worth. It also demonstrates how doing a section 1031 exchange can help prevent that erosion. The book explains that direct swaps qualify for section 1031 tax-free treatment, and describes that section 1031 also covers, multi-party exchanges, deferred exchanges, reverse exchanges, and improvements exchanges. This book directs the reader through each of those exchange structures with real-world examples of typical exchange situations and diagrams the various exchange structures. The book also discusses related-party exchanges, exchanges of mixed-use property (i.e., property held for both business and personal use), and factors that may affect an investor s decision to acquire a TIC interest as replacement property. As an extensive, accessible coverage of section 1031, Professor Borden s book will benefit - property investors - real estate professionals - CPAs - attorneys - exchange consultants - investment advisors - business, finance, real estate, accounting, and law students
4 user reviews:
Summary: Phenomenal Resource Written on 2008-08-08 Brad's book takes a highly technical tax subject and makes it easily understood by average people as well as those of us who have handled 1031 exchanges for years. As a tax attorney, CPA and owner of All States 1031 Exchange Facilitator, LLC, a qualified intermediary for 1031 exchanges, I have read more than my fair share of books, treatises and articles on 1031 exchanges. Brad uses a folksy, conversational way to help the reader. The examples are extremely illustrative and easy to understand. I highly recommend this book to anyone who wants to know more about 1031 exchanges. This book is now mandatory reading for my employees as they study for the Certified Exchange Specialist (CES) exam.
Summary: Readable - Enjoyable - Informative - Interesting Written on 2008-07-01 TAX-FREE SWAPS by Brad Borden
Readable - Informative - Enjoyable - Interesting. a most valuable and exceptionally well organized work.
I have been involved with 1031 exchanges for over 43 years and this is the first work that treats the subject in the proper manner it deserves.. It is most accessible for the reader who needs to and should be informed about this often mis-characterized section 1031 of the IRS code. I just wish more of my clients would read it. It is certainly a must read for every Realtor, CPA, attorney and Qualified Intermediary wanting to explain 1031exchanges to their clients. Thell M. Woods CES SRS,, Certified Exchange Specialist and Specialist in Real Estate Securities.
Summary: Great "How To" Book Written on 2008-06-17 This is a wonderful "how to" nuts-n-bolts guide to doing tax-free real estate asset swaps. Highly recommended for practitioners and people who are in or interested in the real estate business.
Summary: TAX FREE SWAPS UNDERSTOOD Written on 2008-03-05 Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (Nuts & Bolts series) (Nuts & Bolts series)
TAX FREE SWAPS This is the book to add to your library whether you're a property owner or practitioner.
"Tax free Swaps" by Bradley T. Borden is, first, well written: the highly technical tax language of 1031 exchanges is made understandable. The tax consequences 1031 exchanges are presented in logical order, from the history of tax deferred exchanges to current practices. Between the table of contents and the index, it's easy to find a topic of interest. The coupe de grace is Mr. Borden's use of "conversations" with clients to illustrate the concepts. I've used/tried many sources to research Tax Free Swaps and Mr. Borden brings it all together in these 290 pages. Appendix D, Additional Section 1031 Resources, alone is worth the price of the book.
Robert N. Brown, CPA, Denver
Make a Fortune in Real Estate List price: $19.95 Amazon.com Price: $19.95 Buy from Amazon.com 5 used as low as $18.82 Catalog : Book ReleaseDate : 2006-02-06 Media : Paperback NumberOfPages : 236 Ean : 9781598582826 Isbn : 1598582828
HOW THIS BOOK WILL LEAD TO YOUR INVESTMENT SUCCESS This book takes you step by step through appraisal, finance and the law of apartment property ownership. . You will be able to appraise property using five different methods of setting a value on property and predicting cash flow. . Learn about mortgages and deeds of trust and find out how to get the lowest interst rate. . Learn how to how much to offer and how to draft an offer. . It tells you in easy to understand language what Partnerships, Corporations and Limited Liability Companies can do for you. . Find out what you need to know to protect yourself when choosing a management company. . Learn about the latest trend in investing, Real Estate Investment Trusts. . Study the alternative Insurance Programs and choose the plan that gives you adequate coverage at the lowest premium. Find out how Worker's Compensation Insurance can protect you and how Title Insurance can protect you when surprise claims and liens are placed on your property. ABOUT THE AUTHOR I started investing in real estate with an old house which I purchased with $2000 down. A few years later I found out that California rents and values had fallen precipitously. Sellers were offering properties for nothing down. I took a chance on 104 units. At various times I have speculated in vacant land and owned more than 50,000 square feet of office space. To help me control maintenance costs better I obtained Contractor's licenses in General Building, Electrical and HVAC, (Heating Ventilation and Air Conditioning). I have contributed articles to the Apartment Management Magazine and took numerous courses in finance. In 1993 I became an attorney. Since then I have acted for myself or clients in about 600 cases, almost all of them in the area of real estate law, evictions, foreclosures and disputes over the title to land. At the present time I own over 100 apartment units and I continue to manage them with the help of on-site managers and full time on site service people.
The Tax-Free Exchange Loophole: How Real Estate Investors Can Profit from the 1031 Exchange List price: $34.95 Amazon.com Price: $27.26 Buy from Amazon.com 27 used as low as $9.52 Catalog : Book ReleaseDate : 2005-04-05 Media : Hardcover NumberOfPages : 304 Ean : 9780471695783 Isbn : 0471695785 Upc : 723812718344
5 user reviews:
Summary: 1031 Exchange - A tool for every savvy real estate agent Written on 2007-07-26 The 1031 exchange is a tool I use personally and with clients. This is a good book to get the basics and examples of how to do this type of proceedure and the Starker (reverse) exchange. The book is a little dry and is packed with a lot of information. Don't sit down to read it unless you have a pen, notebook, calculator, and a good chunk of time. A 1031 is a really great tool, especially if you are a real estate agent.
Summary: Tax-Free Exchanges - In Depth Written on 2006-11-10 An excellent text on the 1031 transaction. Long on examples and step by step explanations, this book will explain the tricks and traps of 1031 real estate transactions.
At times more than you want to know, the book finds its balance and leaves you with an in depth understanding of how to use the tax code to your advantage. It allowed me to question our intermediary about some aspects of our 1031 transaction without seeming foolish. If you are looking for a book that will raise your confidence in dealing with a complex tax free exchange this is the one.
Summary: Focused on deal making Written on 2006-07-19 Do not buy this book if you are looking for an intro to the basics of 1031 exchanges. It is not a "how-to" book. You should buy this book if you want ideas and examples of how to use exchanging in non-standard ways to make deals happen. If you want to expand your thinking on what is flexible when you start talking terms on a deal then this is a good book for you.
Summary: Good starting point for investors exploring 1031 Exchanges. Written on 2006-07-13 This book offers a basic introduction to tax-deferred exchanges in a simple format. Readers could benefit from more relevant examples; for example focusing far less on barter-for-property and more on resources and likely issues with a delayed exchange.
Summary: exchange this book for a good one Written on 2005-10-10 I have researched 1031 extensively ---this is the worst book I have read on the subject-- . I would not buy anything frm this author again. I returned it for my money back---- DONT WASTE YOURS!!!
Final regs. issued on corporate reorganizations.: An article from: The Tax Adviser List price: $9.95 Amazon.com Price: $9.95 Buy from Amazon.com Catalog : Book ReleaseDate : 2008-01-10 Media : Digital Format : HTML NumberOfPages : 3
This digital document is an article from The Tax Adviser, published by Thomson Gale on January 1, 2008. The length of the article is 899 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Final regs. issued on corporate reorganizations. Author: Alistair M. Nevius Publication:The Tax Adviser (Magazine/Journal) Date: January 1, 2008 Publisher: Thomson Gale Volume: 39 Issue: 1 Page: 5(2)
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Basis in replacement property from like-kind exchanges.: An article from: The Tax Adviser List price: $5.95 Amazon.com Price: $5.95 Buy from Amazon.com Catalog : Book ReleaseDate : 2005-07-28 Media : Digital Format : HTML NumberOfPages : 3
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 2000. The length of the article is 848 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Basis in replacement property from like-kind exchanges. Author: Philip E. Moore Publication:The Tax Adviser (Magazine/Journal) Date: October 1, 2000 Publisher: American Institute of CPA's Volume: 31 Issue: 10 Page: 693
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Build-to-suit exchanges.(like-kind exchanges; taxation): An article from: The Tax Adviser List price: $5.95 Amazon.com Price: $5.95 Buy from Amazon.com Catalog : Book ReleaseDate : 2005-07-28 Media : Digital Format : HTML NumberOfPages : 4
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1999. The length of the article is 957 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Build-to-suit exchanges.(like-kind exchanges; taxation) Author: James R. Hamill Publication:The Tax Adviser (Magazine/Journal) Date: May 1, 1999 Publisher: American Institute of CPA's Volume: 30 Issue: 5 Page: 321(2)
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Avoiding tax on "boot" used for repair.(real property tax-free exchanges): An article from: The Tax Adviser List price: $5.95 Amazon.com Price: $5.95 Buy from Amazon.com Catalog : Book ReleaseDate : 2005-06-01 Media : Digital Format : HTML NumberOfPages : 12
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1999. The length of the article is 3402 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Avoiding tax on "boot" used for repair.(real property tax-free exchanges) Author: Warren Heatley Publication:The Tax Adviser (Magazine/Journal) Date: February 1, 1999 Publisher: American Institute of CPA's Volume: 30 Issue: 2 Page: 89(1)
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Real estate planning: Tax free exchanges (UMCLE) Amazon.com Price: Too low to display Buy from Amazon.com Catalog : Book ReleaseDate : 1980 Media : Unknown Binding
CAVEAT EXCHANGER: "DEJA Vu ALL OVER AGAIN".(the risks of escrow funds): An article from: Real Estate Issues List price: $5.95 Amazon.com Price: $5.95 Buy from Amazon.com Catalog : Book ReleaseDate : 2005-07-28 Media : Digital Format : HTML
This digital document is an article from Real Estate Issues, published by The Counselors of Real Estate on June 22, 2000. The length of the article is 2727 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: CAVEAT EXCHANGER: "DEJA Vu ALL OVER AGAIN".(the risks of escrow funds) Author: Mark Lee Levine Publication:Real Estate Issues (Refereed) Date: June 22, 2000 Publisher: The Counselors of Real Estate Volume: 25 Issue: 2 Page: 46
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Special-purpose entities and tax-free exchanges.: An article from: The Tax Adviser List price: $5.95 Amazon.com Price: $5.95 Buy from Amazon.com Catalog : Book ReleaseDate : 2005-07-28 Media : Digital Format : HTML NumberOfPages : 3
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1998. The length of the article is 666 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Special-purpose entities and tax-free exchanges. Author: Tom Bottiglieri Publication:The Tax Adviser (Magazine/Journal) Date: February 1, 1998 Publisher: American Institute of CPA's Volume: 29 Issue: n2 Page: 84(2)
Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (Nuts & Bolts series) (Nuts & Bolts series)
Make a Fortune in Real Estate
The Tax-Free Exchange Loophole: How Real Estate Investors Can Profit from the 1031 Exchange