Investment Property Ordinarily, when

How to Do a Tax-Deferred Exchange on Investment Property - eHow.com Clear Instructions on How To Do (just about) Everything Web eHow.com Home Finance & Business Center Taxes How to Do a Tax-Deferred Exchange on Investment Property Ordinarily, when you sell property for a profit and receive cash, the taxman is there to take his cut. A 1031 tax-deferred exchange on investment property allows you to roll over the gain from the sale of one investment property into another investment property without being taxed. (Note that this opportunity is available only on investment and income property - not on a personal residence.) Steps: 1. First, understand three basic rules: 1) The purchase price of the replacement property must be equal to or greater than the net sale price of the property you're relinquishing; 2)All cash or other proceeds received from the sale of the relinquished property must be used to acquire the replacement property; and 3) The properties must be of "like-kind," which means they must be the same type of property - must be, for example, property held for productive use in a trade or business or property held for investment. 2. Select an exchange facilitator to handle paperwork and to receive the funds from the proceeds of the sale. 3. Sell your investment property to a buyer; you must inform the buyer that you are doing a tax-deferred exchange. 4. Identify a replacement property within 45 days of the close of escrow or the date you transfer title of the investment property you relinquished. The address of the new property must be written down, signed by you and received by the intermediary or exchange facilitator within this 45-day period. (Failure to meet the identification requirements will make the sale of the relinquished property a taxable event.) 5. Acquire the identified replacement property within 180 days of the close of escrow or transfer of title of the investment property you relinquished. When you purchase this replacement property, you must make the seller aware that you are doing a tax-deferred exchange. Tips: When you are looking for a property to acquire, you may identify up to three properties of any value; one or more of these must be acquired. One property may be exchanged for several, or several properties may be exchanged for one. Unimproved real property held for investment qualifies for this type of exchange. Warnings: It's important to carefully plan the exchange with the assistance of an experienced and competent intermediary, preferably one who is completely familiar with the tax code in general as well as Section 1031. You, as the investor, may never receive or have access to proceeds from the sale of the relinquished property. Please Share Your Tips with Us More Resources: Contribute to eHow: Write an eHow Article Suggest a Topic Give Us Feedback on This Article Related eHows: Invest in Rental Property Pay Taxes on Your Rental Home Get Tax-Free Profit From Your Rental Home Calculate the Tax Savings of Owning a Home Things You'll Need: calculators personal financial software real estate attorneys 1031-exchange facilitators Project Details: Skill Advisory: Moderately challenging New! -- Related eHows: Invest in Rental Property Pay Taxes on Your Rental Home Get Tax-Free Profit From Your Rental Home Calculate the Tax Savings of Owning a Home Check out Thousands of How-To Solutions in eHow's Centers Automotive Careers & Education Computers & Home Electronics Family & Relationships Finance & Business Food & Entertaining Health Hobbies & Games Holidays & Traditions Home & Garden Personal Care & Style Pets Sports & Fitness Travel How to: --? Web eHow.com Home | Site Map | About Us | How To Books | Link to eHow Subscribe to the eHow of the Day Mailing List : Have the eHow of the Day appear on your My Yahoo! Page: Add the eHow of the Day to your RSS reader: © 1999-2005 eHow, Inc. How things get done. Use of this web site constitutes acceptance of the eHow Terms of Use and Privacy .

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FHLBank Atlanta Login | News | Careers | Events | Site Map | Contact Us * Learn More * Member Login * FAQs * Learn More * Approved PFIs * View Pricing * 2006 AHP Announcement * 2006 AHP Updates * CIS Sponsor Login * Sponsor Registration Highlights from the Bank Bank Declares 4.60 Dividend The board of directors of the Federal Home Loan Bank of Atlanta has approved an annualized dividend rate of 4.60 percent. Readmore Historical Interest Rates Now on FHLBAccess All FHLBank interest rates are available on FHLBAccess, the Banks online, members-onlysystem. In early 2006, current and historical interest rates will no longer beavailable on the Bank's public website. Readmore Learn More About Funding In Key West FHLBank representatives will be presenting at the Southeastern Conference of Community Bankers on Jan. 27, 2005. They will be describing innovative ways to fund your loan growth. Read more New Forms for EDP\CIP Advances Available The Bank has revised the application and supporting documentation for the Community Investment and Economic Development advance programs. New forms are in effect immediately and can be downloaded from our website. View EDP forms View CIP forms First-time Homebuyer Funds Still Available The Bank has nearly $200,000 of matching funds available for member financialinstitutions that are working with first-time homebuyers who need down paymentor closing cost assistance. Read more November BankTalk and HillTalk Available Get the details behind structured repos, streamline securities safekeeping and wire transfers with FHLBAccess, and learn how the Banks Community Investment Program can help you save money. Read more Structured Repo Discussion The Expander Advance Member Products and Services Guide Capital Plan Reference Contact List COLLATERAL CVR Fee Schedule Webinar Recording Eligibility Qualifying Collateral Reports (QCRs) Verifications Government & Industry Relations Legislative Action Center HillNet: Grassroots Advocacy Program Terms and Conditions | Member Privacy Statement | General Privacy Policy © 2005, Federal Home Loan Bank of Atlanta. All Rights Reserved. Atlanta, GA, 30309; 1.800.536.9650.

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Welcome to GMAC Real Estate Online FIND A HOME FIND AN OFFICE/AGENT COOL TOOLS & INFO ABOUT US CAREERS IN REAL ESTATE -- FIND A HOME FIND AN OFFICE/AGENT COOL TOOLS & INFO ABOUT US CAREERS IN REAL ESTATE -- 7 ANDREWS HOLLOW ROCKPORT, MA 3 beds, 3 baths $2,195,000 More Information GMAC Home Services and GMAC Real Estate would like to invite you to support the American Red Cross in its efforts to help the victims of Hurricane Katrina. By making a financial gift to support Hurricane Katrina Relief efforts, the Red Cross can provide shelter, food, counseling and other assistance to those affected by Hurricane Katrina. Please click the Red Cross Logo to donate your contribution online or to find out how to make a phone or mail contribution. The GM Foundation and GMAC have made a combined immediate cash donation of $400,000 to the American Red Cross Hurricane 2005 Relief Fund. In addition, The GM Foundation has pledged up to an additional $250,000 in matching funds for contributions made to the Hurricane 2005 Relief Fund by GM and GMAC employees through the company's Global Aid Disaster Relief website -- for a total of nearly $1 million. GM has made more than 150 vehicles available for use by the American Red Cross in relief efforts throughout the affected areas and GMAC will work closely on a case-by-case basis with all its impacted customers in auto finance, insurance and mortgage units. https://give.redcross.org/donation-form.asp -- Terms of Use Privacy Site Map Contact Us Agent Intranet Markets Served © GMAC Real Estate 2005

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Luxury Vail Vacation Home Rentals :: Vail Vacation Condo Rentals Vail Activities Make Sure To Ask About The Peak Properties Vail Cookbook! Exclusive Vacation Rentals Vail Colorado Rental Properties Planning a vacation? Colorado has a wide variety of both indoor and outdoor activities and Vail tops the list of vacation hot spots! With amazing skiing, hiking, biking, dining, shopping and sight-seeing Vail, Colorado offers real world charm in a relaxing atmosphere. Peak Properties proudly offers an impressive portfolio of Vail Valley vacation rentals. From well appointed condominiums , to luxurious private residences with prestigious addresses, Peak Properties is your home away from home. Our dedicated staff will work with you to ensure a memorable vacation experience. Whether you are planning a winter/spring ski trip or a visit during the beautiful summer months, Peak Properties is able to fulfill your lodging needs year round. Let us make your dream vacation a reality. Come experience all that Vail has to offer, from the legendary Back Bowls to award winning cuisine, boutiques, spas and art galleries, Vail has it all. We are delighted to have the opportunity to welcome you to Vail, Colorado as our guest, and we look forward to assisting you in planning the perfect Rocky Mountain vacation. Featuring a full concierge service, we are happy to accommodate your every request. Enjoy the very best that a Vail, Colorado vacation has to offer in one of our unique condo or home rentals . We have added property ratings to all of our properties. Each of our rental properties was inspected by the Vail Valley Chamber & Tourism Bureau and rated based on the Lodging Quality Assurance Program guidelines. Properties are given ratings based on the interior room quality. View an explanation of property ratings . Let Our Vail Condo or Vail Vacation Home complete your Colorado Vacation VAIL COLORADO PROPERTY MAP - LOW QUALITY VAIL MAP .PDF / HIGH QUALITY VAIL MAP .PDF Vail Homes | Vail Condos | Rental Rates Book Online | Concierge | | Contact Us Contact Us | Partners | Careers | Disclaimer | Privacy Policy © 2004 Peak Properties. All Rights Reserved. .

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The OurBroker® Real Estate Information Center NEW! -- Have a real estate question? Please press here . Amortization Ask Realty Times Associations Bookstore Calculators Commentary Credit Directories E-Mail Fed Sources Foreclosures Helpful Links Home Repair Gallery Government Library Loan Limits Maps Mortgages Moving NOTICES Phone Info Profession Privacy Reading Room Search Reviews Software TheStreet.com Taxes Trademark Translations Utility Savings Web Design Web Helpers Real estate successis a by-product of real estate information. Whether you're buying or selling,renting or investing, financing or refinancing, this is the top-rated consumersite where you can quickly find practical and usable real estate information. Have a real estate question? Our Consumer Library has dozens of categories and a huge number of answers. Wonder about mortgages? Try our easy-to-use calculators . Interested in what's new in real estate -- and why it's important? See more than 400 Realty Times columns or view today's Realty Times headlines . OurBroker® -- also known as Peter G. Miller -- is: The author of The Common-Sense Mortgage , a book with unit sales well into six figures. The sole author of four other real estate books anda guide to media and communications, all published originally by Harper &Row (now Harper/Collins). The original creator and host of the Real Estate Center with America Online. A regular columnist with Realty Times , the nation's leading online real estate new service. A columnist syndicated in more than 65 newspapers in the United States and Canada through Content That Works . A long-time columnist and contributor to the The Real Estate Professional , the largest independent magazine for leading brokers and salespeople nationwide. Use the keyword "OurBroker" to reach this site from AOL. For easy reference, be sure to bookmark this site now. Also, are you in real estate? Do you need newsletters, postcards and flyers? Do you need materials mailed at the lowest-available rates? If yes, please visit NetGram , the nation's leading discount printer. Search OurBroker.com © 2005 Peter G. Miller . All Rights Reserved