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  2. Effortless Tax Deductions: 6 Write-Offs You Don’t ... - AOL

    www.aol.com/finance/effortless-tax-deductions-6...

    If you want to boost your tax return in 2024 without having to go through a lot of pain, here are six effortless tax deductions you don’t have to itemize. 1. Traditional IRA Contributions.

  3. Internal Revenue Code section 1031 - Wikipedia

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

    1031(c) covers cases similar to those in 1031(b), except when the transaction results in a loss. The loss is not recognized at the time of the transaction, but must be carried forward in the form of a higher basis on the property received. 1031(d) defines the basis calculation for property acquired during a like-kind exchange. It states that ...

  4. Top Tax Deductions and Tax Credits You Should Know for 2023 - AOL

    www.aol.com/finance/10-tax-deductions-know-2023...

    The IRS officially started accepting tax returns on Jan. 23, which means it's time to dust off your receipts and gather your statements. Certain expenses qualify as tax deductions that can reduce ...

  5. The 6 Most Important Tax Deductions You Need to Claim - AOL

    www.aol.com/finance/6-most-important-tax...

    The maximum deduction you can claim for all state and local taxes, including real estate and personal property tax, income tax and sales tax, is $10,000 — $5,000 if you’re married and filing ...

  6. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Section 482 applies to all transactions between related parties and commonly controlled parties, regardless of taxpayer intent, according to regulatory guidance. To avoid tax evasion or to clearly reflect their income, the IRS may change the income, deductions, credits, or allowances of frequently managed taxpayers under Section 482 of the Code.

  7. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...

  8. Passive income: How is it taxed? - AOL

    www.aol.com/finance/passive-income-taxed...

    Learn how passive income is taxed and ways you can lower what you pay to the IRS.

  9. Carried interest - Wikipedia

    en.wikipedia.org/wiki/Carried_interest

    Private equity funds also benefit from the interest deduction although this benefit decreased significantly in 2017 due to changes in the tax law. [17] [18] [19] The implication of treating private equity carried interest as capital gains is that investment managers face significantly lower tax burdens than others in similar income brackets. [11]