Taxes Archive

Like-Kind Exchanges Are Essential to Long-Term Real Estate Investments

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Real estate constitutes the foundation of economic activity, with real estate transactions providing the connecting pathways between individuals, businesses, and governments. In 2014...

Repeal of IRC Section 1031 Would Cause Decrease in Real Estate Values

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Real estate is an integral part of economic activity, with transactions providing avenues for exchange, development, and growth opportunities. Within this framework, like-kind...

IRC Section 1031 Tax Deferral Is a Critical Feature for Real Estate Transactions

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Like-kind exchanges (LKEs) offer a valuable venue to dispose of and acquire similar properties. The Internal Revenue Code (IRC) Section 1031 codifies that...

Like-Kind Exchanges Account for 39 Percent of REALTORS® Sales Volume

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Like-kind exchanges (LKE) provide an important vehicle to sell and acquire property, and are an integral component of small business activity. The Internal...

Like-Kind Exchanges Are Integral to Small Businesses

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. For a significant proportion of real estate market participants, like-kind exchanges (LKE) provide an important vehicle to sell and acquire property. The Internal...