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  2. Second Home vs. Investment Property: Key Differences - AOL

    www.aol.com/finance/second-home-vs-investment...

    Buying a second home can be significantly easier and less costly to finance than buying an investment property. Investment properties can offer you tax deductions by claiming operating expenses ...

  3. Capital gains tax on real estate and selling your home - AOL

    www.aol.com/finance/capital-gains-tax-real...

    Whether the house was your primary residence, a secondary residence or an investment property. Keep in mind: The tax is only assessed on the profit itself. If you purchased a house five years ago ...

  4. The Ultimate Guide To Purchasing and Financing Investment ...

    www.aol.com/ultimate-guide-purchasing-financing...

    Taxes and insurance also affect the viability of a property as an investment. Never rely on assumptions about these costs. Get estimates from a few insurers, and inquire about property tax ...

  5. Internal Revenue Code section 1031 - Wikipedia

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

    Step 3. Enter into a 1031 exchange agreement with the Qualified Intermediary, in which the Qualified Intermediary is named as principal in the sale of the relinquished property and the subsequent purchase of the replacement property. The 1031 Exchange Agreement must meet with federal tax law requirements, especially pertaining to the proceeds.

  6. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    The original basis of an asset is usually the value of a taxpayer's investment in the asset. (See IRC § 1012). When a taxpayer purchases an asset, the original basis is the purchase price, or cost, of the asset. Different factors, including tax deductions for depreciation, can lead to an adjusted or recomputed basis for the asset.

  7. Internal Revenue Code section 212 - Wikipedia

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

    Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct all the ordinary and necessary expenses paid or incurred during the taxable year-- (1) for the production or collection of income;