Inkcazo ye-Real Kind of Estate kwi-1031 Exchange
NguC . Grant Conness , uMongameli, 1031
Uhlobo lwe- 1031 Ukutshintshwa kwindlela yokubaluleka kweerhafu eyimfuneko evumela umtyalo-mali ukuba athengise ishishini okanye ipropati yotyalo-mali kwaye ayifake enye indawo efana nohlobo. Esikhundleni sokuhlawula irhafu inzuzo yentengiso ekuthengiseni, umtyalomali uvumelekile ukuba asebenzise iimali zokufumana ipropati entsha kwaye ahlawule irhafu kwixesha elizayo. Ngokwenyani, umtyalo-mali ufumana imali-mboleko yokungahlawulwa irhafu kwi-government federal ukuba isetyenziswe ukuthengwa kwepropati eyongezelelweyo yengeniso.
Nangona kunjalo, ukuxhamla lo buncwane obulondolozo kunye nenzuzo yokuvelisa imali, iimfuno ezithile ze-IRS kufuneka zidibene. Ukuthengisa ngokuthe ngqo kwipropati kunye nokuthengwa kwesinye isakhiwo sokutyalo-mali asifaneleki ukuhlawulwa kwentela kuba ukuthengiswa kuye kwenzeka - kungekhona utshintshiselwano.
Inkcazo ye-Real Kind Kind Estate
I-Revenue Revenue Code 1031 (a) ichaza iimpawu ezinjengeentlobo ezinjengalezo eziye zabanjelwa ukusetyenziswa kwemveliso kwishishini okanye urhwebo okanye njengotyalo-mali. Uhlobo oluthile, njengoko lusetshenziswe kule khowudi, lithetha ipropati efana nesimo okanye umlingiswa, kungakhathaliseki ukubahluko phakathi kwebanga okanye umgangatho.
Iintlobo zemihlaba efana neyomhlaba
Bobabini ipropati elahliwe edayiswayo kufuneka ibe yipropati efanelekileyo kunye nepropathi entsha yokubuyisela. Oku kuthetha ukuba umtyalo-mali akanako ukuthengisa indawo yakhe yokuhlala kwaye alindele i-1031 yentlawulo yokungeniswa kweerhafu. Nangona kunjalo, isakhiwo esisetyenziselwe ishishini lomrhafi okanye urhwebo, kuquka indawo yakhe yezoshishino okanye iofisi zeofisi, yipropati efanelekileyo.
Ezi zilandelayo ziyimimiselo yabasebenzi abanamalungelo afanelekileyo anama-1031 kunye nohlobo oluthile olufanayo:
- Ihotele yesakhiwo seofisi
- Ipropati yorhwebo yepropati engavumelekanga
- Isakhiwo soshishino sepropati yezakhiwo ezininzi
- Isakhiwo seofisi kwindawo yokuthenga
- Iyunithi ye condo yokugcina impahla
- Ifama okanye iplaski yesakhiwo sezindlu
- I-duplex ye- Investment In Common (TIC)
Umhlaba njengoMhlaba oMhlaba oMhlaba
Ukongezelela, umhlaba ongaqhotyoshelweyo owenziwe ngenjongo yokutyalomali ungatshintshiswa kwipropati yotyalo-mali. Nazi ezinye izibonelo:
- Iziko lokuthenga umhlaba oluhlaza
- Umhlaba ongaphuhliswayo kwisakhiwo soshishino
Ingaba ilizwe livelisa, liphuculwe okanye lingavumelekanga lungafaneleki ngexesha elide ligcinwe njengotyalo-mali. Nawuphi na umxube wezakhiwo zeofisi, izithuthi zokupaka, izakhiwo zezindlu, amaziko okuthenga, izitolo zokuthengisa, iihotele, iimotels, iifama kunye nemifuno okanye umhlaba ongavunyelwanga. I-1031 Ukutshintshisana kuphelelwe kwipropati e-United States kuba ukutshintshiselwa kwipropati yangaphandle yavunyelwa ngo-1989. Ikhaya lekhefu okanye indlu yesibili engabanjwanga njengerenti ngokuqhelekileyo ayifanelekanga kwi-1031 Exchange.
Ukuba imigaqo ethile ye-IRS ilandelwa, i- Exchange ye-1031 inokukunceda umhlawuli-ntlawulo ukwakha nokugcina ubutyebi kunye ne-asethi, ukuvelisa imali kwimali-mali, ukwahlukana, ukulungiswa kwakhona nokuhlanganiswa kwempahla yokuhlala.
Iziqinisekiso ezinikezwa ngePacific West Securities, Inc. ILungu le-FINRA / iSIPC. Le ngcaciso ayiyiyo into yokuthengisa okanye ukucela ukuba uthenge naluphi na ukhuseleko. Ingcaciso yenzelwe ingxoxo kunye nenjongo yolwazi kuphela. Akukwenzelwe ukutshintsha iingcebiso zomthetho, isibonelelo okanye isicwangciso sezimali. Iikhowudi zerhafu ezifanelekileyo ziyasebenza kwaye zihambelana nomthetho wezemfundo kuphela. Amazwe ngamnye angaba neenkokhelo zabo zerhafu ezongezelelweyo. Nceda uqhagamshelane neerhafu ezifanelekileyo kunye neengcali zomthetho kwilizwe lakho. Olu lwazi lunikezwa kwimvelaphi ekholelwa ukuba lunokwethenjelwa kodwa kufuneka lisetyenziswe ngokubambisana neengcebiso zengcali ezihambelana nemeko yakho.
Ngethuba lokubhala, u-Elizabeth Weintraub, u-DRE # 00697006, ungumthengisi-uMbutho kwiLyon Real Estate eSigramento, eCalifornia.