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Tax Deferral:
Everything You Need to Know

1031 Exchange Overview - Deferred.com
What is a 1031 Exchange?
Maximize your real estate investment potential with the 1031 Exchange Rules. We cover the specifics of these rules, the benefits of a 1031 exchange, and the different types of exchanges available. Learn about qualifying properties, crucial timelines, financial implications, and the role of qualified intermediaries.
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1031 Exchange Rules | Deferred.com
1031 Exchange Rules & Checklist
A 1031 exchange can be an incredible tool for real estate investors to reduce their tax liability. We demystify the rules required to qualify and successfully complete a like-kind exchange.
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Reverse 1031 Exchange - Deferred.com
Investors Guide to Reverse 1031 Real Estate Exchanges
Explore the concept of a reverse 1031 real estate exchange, its differences from a traditional 1031 exchange, and their respective advantages and disadvantages. Learn about timelines, the role of qualified intermediaries, tax implications, important considerations, and step-by-step guides to successful exchanges.
Aaron LaRue
Qualified Intermediary - Deferred.com
What is a 1031 Exchange Qualified Intermediary?
Discover the crucial role of a qualified intermediary in a 1031 exchange to ensure a successful transaction. This article covers the intermediary's responsibilities, benefits of using one, their role in tax deferral, and potential risks involved.
Aaron LaRue
721 Upreit exchange - Deferred.com
What Is a 721 Exchange? Deferring Taxes With An UPREIT
Discover the benefits of 721 exchanges, allowing property owners to defer capital gains taxes when converting real estate holdings into shares of a partnership or REIT. Learn about the role of UPREITs in these transactions and how to effectively navigate the process.
Aaron LaRue
Evolution of Section 1031 Exchanges
Established in 1921, 1031 Exchanges have evolved through key legal cases and legislative changes, including the introduction of delayed exchanges, stricter timelines, and rules for holding exchange funds. Despite these changes, the core purpose remains to incentivize real estate investment and market growth.
Aaron LaRue
1031 exchange boot
1031 Exchange Boot: Calculating Cash Boot, Mortgage Boot, and Taxable Boot
Essential reading for anyone planning a like-kind exchange. Discover how to navigate capital gains and 'boot' in a 1031 exchange with our comprehensive guide. Learn what constitutes taxable boot, including cash and mortgage scenarios, and strategies to minimize tax implications.
Aaron LaRue
The 1031 Exchange Timeline - Deferred.com
The 1031 Exchange Timelines
Learn about the 1031 Exchange process, a tax-deferred exchange allowing real estate investors to defer capital gains taxes. Explore important timelines, key deadlines, benefits, drawbacks, the significance of careful planning, and how to successfully navigate this tax deferral strategy.
Aaron LaRue
Primary residence 1031 exchange - Deferred.com
Primary Residence Capital Gains Tax: Section 121 vs. 1031 exchange
Explore strategies for reducing capital gains tax on the sale of your primary residence. Understand the difference between Section 121 and a 1031 exchange, how to qualify, the benefits, and more. We cover both strategies in detail, compare them, and discusses common misconceptions and pitfalls.
Aaron LaRue

Accounting Terms

Explore 1,000+ terms with definitions, sample usage, and examples.
Accelerated Depreciation
A method of depreciation that allows for greater depreciation expense in the early years of an asset's life and less in the later years, compared to straight-line depreciation.
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Accumulated Depreciation
The total depreciation recorded for an asset or group of assets from the time they were placed in service until the date of the financial statement or tax return. This amount is recorded as a contra account to the related asset account, reducing the asset's book value on the balance sheet.
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Alternative Minimum Tax (AMT)
A federal tax designed to ensure that individuals, estates, trusts, and corporations with significant economic income pay a minimum level of income tax, regardless of deductions, exemptions, or other tax breaks they may otherwise be able to claim.
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Appreciation
An increase in the value of an asset, such as a stock, bond, commodity, or real estate, over a period of time.
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Bankruptcy
A legal process governed by federal statute in which an insolvent debtor's assets are liquidated and managed by a court-appointed trustee to satisfy debts to the greatest extent possible.
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Bond
A bond is a type of long-term promissory note, issued as a security under federal or state laws, where the issuer borrows funds from the bondholder and agrees to pay back the principal amount at a specified maturity date, along with periodic interest payments.
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Book Value
The net amount that an asset or liability is recorded on the balance sheet, also known as the carrying value. It is calculated by deducting accumulated depreciation, amortization, or impairments from the original cost of the asset.
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Boot
In financial and tax contexts, 'boot' refers to any additional cash or property added to a transaction to balance the value of exchanged properties, typically in transactions that are otherwise nontaxable.
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Capital Expenditure
An outlay of money to acquire or improve long-term assets such as buildings, machinery, or equipment, which are intended to be used in the operations of a business and are not intended for resale.
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Capital Gain
A capital gain is the profit realized from the sale or exchange of a noninventory asset, such as stocks, real estate, or other investments, where the sale price exceeds the asset's original purchase price. These gains are usually treated favorably under tax laws, often at a lower rate than ordinary income.
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Carrying Value
The net amount at which an asset or liability is valued on a company's balance sheet, after accounting for depreciation, amortization, and impairment costs, as well as accumulated liabilities. Also known as book value.
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Dealer
An entity or individual that buys and sells securities for its own account, acting as a principal in the transaction. Dealers set bid prices for buying securities and ask prices for selling, thus making markets and taking on the associated risks.
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Debt Instrument
A financial document representing a loan made by an investor to a borrower, which includes the terms of repayment and, typically, interest payments.
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Debt-to-Equity Ratio
A financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. It is calculated by dividing total liabilities by shareholders' equity.
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Depreciation
A non-cash accounting expense that allocates the cost of acquiring long-term assets over their useful life, representing the asset's wear and tear, obsolescence, or other declines in value over time.
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Exchanges
The act of transferring money, property, or services in return for a combination of these items.
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FIFO
An accounting method of valuing inventory under which the costs of the first goods acquired are the first costs charged to expense, commonly known as First In, First Out.
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Face Value
The nominal value of a security or financial instrument as stated by the issuer, which is the amount due to be paid at maturity. It does not fluctuate with market value.
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