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  2. 1978 California Proposition 13 - Wikipedia

    en.wikipedia.org/wiki/1978_California_Proposition_13

    Proposition 13 (officially named the People's Initiative to Limit Property Taxation) is an amendment of the Constitution of California enacted during 1978, by means of the initiative process, to cap property taxes and limit property reassessments to when the property changes ownership, and to require a 2/3 majority for tax increases in the ...

  3. Internal Revenue Code section 1031 - Wikipedia

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

    This would result in a gain of $50,000, on which the investor would typically have to pay three types of taxes: a federal capital gains tax, a state capital gains tax and a depreciation recapture tax based on the depreciation he or she has taken on the property since the investor purchased the property. If the investor invests the proceeds from ...

  4. Wash sale - Wikipedia

    en.wikipedia.org/wiki/Wash_sale

    This allows investors to lower their tax amount with the use of investment losses. [5] Wash sales and similar trading patterns are not themselves prohibited; the rules only deal with the tax treatment of capital losses and the accounting of the ongoing tax basis. Tax rules in the U.S. and U.K. defer the tax benefits of wash selling at a loss.

  5. Corporate bonds: Here are the big risks and rewards - AOL

    www.aol.com/finance/corporate-bonds-big-risks...

    Lower minimum investment: A typical bond has a face value of $1,000, but with a bond ETF you can buy a collection of bonds for the price of one share – which may cost as little as $10 – or ...

  6. 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.

  7. What is a tax-equivalent yield on municipal bonds? - AOL

    www.aol.com/finance/tax-equivalent-yield...

    Muni bonds are a more attractive option for investors in high-tax states and cities, so investors in those areas should be sure to calculate the tax-equivalent yield on potential muni investments.

  8. Owners of 'catastrophe bonds' are staring down big losses as ...

    www.aol.com/owners-catastrophe-bonds-staring...

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  9. Catastrophe bond - Wikipedia

    en.wikipedia.org/wiki/Catastrophe_bond

    An insurance company issues bonds through an investment bank, which are then sold to investors. Catastrophe bonds are non-investment grade corporate bonds (roughly equivalent to B or BB) with floating interest rates, [1] [2] and have an average maturity of 3 years with some up to 5 years but are uncommon.