With the extension and fast-approaching expiration of the section 179 cost-expensing for qualified real property (qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property), the IRS ...

... qualified real property business indebtedness . This discharged indebtedness is excluded from gross income to the extent al- lowed by section 108 . ( b ) Time and manner for making elec- tion . The election described in this sec- tion ...

How to Do a Like Kind Exchange of Real Estate If you own investment, business, or rental real estate this book can save you thousands of dollars in capital gains taxes.

... qualified real property includ- ed in an estate . An election under sec- tion 2032A need not include all real property included in an estate which is eligible for special use valuation , but sufficient property to satisfy the threshold ...

The book describes how real estate investors can safely defer capital gains tax by using a qualified intermediary to do a like kind exchange.

This guide discusses the tax consequences for real estate property that is disposed of through foreclosure, short sale, deed in lieu of foreclosure, and abandonments.