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  2. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    For real property exchanges under Section 1031, any property that is considered "real property" under the law of the state where the property is located will be considered "like-kind" so long as both the old and the new property are held by the owner for investment, or for active use in a trade or business, or for the production of income.

  3. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    The property or asset being sold ("old property") must be held for investment or use in a trade or business, and cannot be a personal residence. The property or asset being purchased with the proceeds ("new property") must be "like-kind" to the old property.

  4. Tenants in common 1031 exchange - Wikipedia

    en.wikipedia.org/wiki/Tenants_in_common_1031...

    An investor decides to sell investment property and do a 1031 exchange. He contacts a qualified intermediary (QI) and they enter into an agreement. The investment property is placed on the market. An offer to purchase the investment property is accepted and signed by the QI. Escrow for the sale is opened, and a preliminary title report is produced.

  5. Private annuity trust - Wikipedia

    en.wikipedia.org/wiki/Private_annuity_trust

    The investment of the pre-tax proceeds potentially gives private annuity trusts the ability to generate substantially more money over the long run than a direct and taxed sale. Partially offsetting this advantage are the compressed income tax brackets for trusts that cause the investment earnings to reach the maximum income tax bracket when ...

  6. How to Afford an Investment Property & Make Money Off ... - AOL

    www.aol.com/finance-investment-property-money...

    Continue reading → The post Investment Property Financing Guide appeared first on SmartAsset Blog. You need to have your money and credit in order and know what your options are for loans. After ...

  7. Delaware statutory trust - Wikipedia

    en.wikipedia.org/wiki/Delaware_statutory_trust

    Delaware statutory trusts are formed as private governing agreements under which either (1) property (real, tangible and intangible) is held, managed, administered, invested and/or operated; or (2) business or professional activities for profit are carried on by one or more trustees for the benefit of the trustor entitled to a beneficial ...

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