Sentences with phrase «kind of tax structure»

Early on in her tenure at the White House, Knight reportedly butt heads with Treasury Secretary Steve Mnuchin over what kind of tax structure that US should have.

Not exact matches

It'll be interesting if the Republicans face the kind of blowback that the Trudeau government did; while the plan technically cuts the taxation rate on such «pass - through» structures, it has the potential to actually raise taxes for a sizeable proportion of those companies:

Our investment management practice advises on investment funds, tax law and regulatory issues in the context of structuring various kinds of collective capital assets investing in private equity, real estate, renewable energy, leasing agreements and other asset classes.

Later, once your business is humming along, you'll want to look at tax in more detail, and also at what kind of business structure is best for your situation: see a lawyer.

A lot of financial plans demand that the right kind of capital gains tax efficiency is also built into the structure.

Legally, in order for the tax - exempt status of a bond to pass through any kind of structured product, the credit risk of the municipal has to be retained by the investor.

Working seamlessly with our Tax Practice Group, we counsel clients on all tax aspects of their real estate deals, including structuring like - kind exchanges of real estaTax Practice Group, we counsel clients on all tax aspects of their real estate deals, including structuring like - kind exchanges of real estatax aspects of their real estate deals, including structuring like - kind exchanges of real estate.

Then ask yourself if Don in the corner office of your firm who bills 2200 hours a year structuring international tax treaties has the time, aptitude, experience and mindset to do that kind of thinking.

In this type of tax - deferred like - kind Exchange, the Investor can build a new structure, improve an existing structure or retrofit the property before selling their relinquished property.

This structure provides the Investor with a great deal more flexibility in planning the acquisition and financing of the like - kind replacement property because the actual tax - deferred like - kind Exchange has not yet occurred.

The issuance of Revenue Procedure 2000 - 37 gave Investors and Qualified Intermediaries guidelines on how to structure reverse tax - deferred like - kind exchange transactions where the Investor's like - kind replacement property can be acquired before he disposes of his relinquished property.

The term Reverse Exchange is therefore really a misnomer because it actually consists of: (1) a parking transaction where either the replacement property or the relinquished property is acquired and held or parked by the Exchange Accommodation Titleholder; and (2) a simultaneous tax - deferred like - kind Exchange (not a true Reverse Exchange) occurs either at the beginning (Exchange First Structure) or at the end (Exchange Last Structure) of the Reverse Exchange transaction.

The Exchange Last parking structure is the only one of the two that would allow the Exchange Accommodation Titleholder to contribute additional cash if the equity from the relinquished property is more than the down payment on the like - kind replacement property to avoid a tax liability.

In order to defer 100 % of the applicable depreciation recapture and capital gain income tax liabilities, Investors must meet three requirements when structuring tax - deferred like - kind Exchanges: (1) Exchange or trade equal or up in value; and (2) reinvest 100 % of the Investors equity (net cash proceeds from sale of relinquished property); and (3) replace any debt with new debt on the replacement property.

Section 1031 of the Internal Revenue Code allows taxpayers who properly structure their transactions through a qualified intermediary to defer and potentially eliminate the income tax (i.e. Capital Gains, Depreciation Recapture) that would otherwise be due from the sale of property held for productive use in their trade or business or investment, when they purchase other «like - kind» property.

Her areas of federal income tax practice include advising on the structuring and unwinding of partnerships and joint ventures; the taxation of partnership operations; REIT tax compliance and due diligence; like - kind exchange planning; and general tax accounting for real estate entities and operations.

1031 Exchange: The sale or disposition of real estate or personal property (relinquished property) and the acquisition of like - kind qualified use real estate or personal property (replacement property) in a transaction structured as a tax - deferred, like - kind exchange pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations.

Improvement Exchange: A tax - deferred, like - kind exchange whereby the Qualified Intermediary and / or Exchange Accommodation Titleholder acquires title and holds title to the replacement property on behalf of Investor, during which time new or additional structures or improvements are constructed or installed on or within the replacement property.

Also known as a «like - kind» exchange, a 1031 exchange is a way of structuring the sale of an asset so that the seller's profit or gain is not currently taxed.

Exchange: The sale or disposition of real estate or personal property (relinquished property) and the acquisition of like - kind real estate or personal property (replacement property) structured as a tax - deferred, like - kind exchange transaction pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations in order to defer Federal, and in most cases state, capital gain and depreciation recapture taxes.

2) We prepare all of the legal documents necessary to structure your 1031 exchange transaction, including the Tax - Deferred Exchange Agreement, the Assignment, Acceptance, Notice and Direction to Convey and any other transactional documents necessary to complete your tax - deferred like - kind exchange transactiTax - Deferred Exchange Agreement, the Assignment, Acceptance, Notice and Direction to Convey and any other transactional documents necessary to complete your tax - deferred like - kind exchange transactitax - deferred like - kind exchange transaction.

Real Property Exchange: The sale or disposition of real estate (relinquished property) and the acquisition of like - kind real estate (replacement property) structured as a tax - deferred, like - kind exchange transaction pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations in order to defer Federal, and in most cases state, capital gain and depreciation recapture taxes.

Like - Kind Exchange: The sale or disposition of real estate or personal property (relinquished property) and the acquisition of like - kind real estate or personal property (replacement property) structured as a tax - deferred, like - kind exchange transaction pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations in order to defer Federal, and in most cases state, capital gain and depreciation recapture taKind Exchange: The sale or disposition of real estate or personal property (relinquished property) and the acquisition of like - kind real estate or personal property (replacement property) structured as a tax - deferred, like - kind exchange transaction pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations in order to defer Federal, and in most cases state, capital gain and depreciation recapture takind real estate or personal property (replacement property) structured as a tax - deferred, like - kind exchange transaction pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations in order to defer Federal, and in most cases state, capital gain and depreciation recapture takind exchange transaction pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Treasury Regulations in order to defer Federal, and in most cases state, capital gain and depreciation recapture taxes.