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  2. Internal Revenue Code section 1031 - Wikipedia

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

    The same principle holds true for tax-deferred exchanges or real estate investments. As long as the money continues to be re-invested in other real estate, the capital gains taxes can be deferred. Unlike the aforementioned retirement accounts, rental income on real estate investments will continue to be taxed as net income is realized.

  3. Real estate business - Wikipedia

    en.wikipedia.org/wiki/Real_estate_business

    A real estate transaction is the process whereby rights in a unit of property (or designated real estate) are transferred between two or more parties, e.g., in the case of conveyance, one party being the seller(s) and the other being the buyer(s). It can often be quite complicated due to the complexity of the property rights being transferred ...

  4. Character (income tax) - Wikipedia

    en.wikipedia.org/wiki/Character_(income_tax)

    The IRS characterizes income or loss as a capital gain or loss depending on how the taxpayer generates the gain or loss. When the taxpayer invests in real estate or security and then later sells that piece of real estate or security, the IRS characterizes the amount that exceeds the purchase price as capital income while the amount that falls short of the purchase price is capital loss.

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

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

    The amount a buyer is likely to pay for a real estate asset (i.e., property). Broadly speaking, capital gains tax is the tax owed on the profit (aka, the capital gain) you make when you sell an ...

  6. Capital Gains Tax: Definition, Rates & Calculation - AOL

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

    Capital Gains Tax Deductions and Special Circumstances When you sell your own home, you may be subject to capital gains taxes, though things work a bit differently with real estate investments.

  7. Taxable REIT subsidiaries - Wikipedia

    en.wikipedia.org/wiki/Taxable_reit_subsidiaries

    A Real estate investment trust (REIT) can be an organization or an establishment able to supply other investors to finance their real estate business in a tax-efficient manner. In order to become a REIT, the organization needs to be registered as a corporation, trust, or association; it needs to be run by one or numerous trustees or directors.

  8. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.

  9. 25 passive income ideas to help you make money in 2025 - AOL

    www.aol.com/finance/25-passive-income-ideas-help...

    9. Set up an annuity. An annuity can be a good place to set up reliable income. With a typical annuity, you make payments to an insurance company, which will provide you with a stream of income in ...