1031 Like-Kind Exchanges in Florida
January 21, 2015
Tax
Joint Ventures For Passive Investors
January 21, 2015
Real Estate
Joint Ventures For Passive Investors
January 21, 2015
Tax
Can Developers Recognize Long-Term Capital Gain By Selling Land They Don’t Own? Maybe, at Least in Florida, Georgia, and Alabama
January 7, 2015
Capital Gain Transactions
Reversing the US Tax Court, the US Court of Appeals for the Eleventh Circuit recently held that a real estate developer recognized long-term capital gain when he sold contractual purchase rights in real estate, even though the developer previously intended to develop and resell the underlying real estate as condominiums. The…
Applicable Federal Rates for January 2015
January 6, 2015
Applicable Federal Rates
The Internal Revenue Code prescribes minimum imputed interest rates and time-value-of–money factors applicable to certain loan transactions and estate planning techniques. These rates are tied formulaically to market interest rates. The Internal Revenue Service updates these rates monthly. These are commonly applicable rates in effect for January 2015: Short Term AFR…