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Strategies to Manage Boot Tax for 1031 Exchange Properties_Pt. 3 of 3_Tim Vi Tran_Season 1, Episode 24
How does the IRS really tax “boot” in a 1031 Exchange—and when might it actually be smart to take boot on purpose instead of chasing a perfect tax deferral?
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In this episode, Tim Vi Tran, SIOR, CCIM, breaks down how different types of boot—cash, debt relief, and non–like-kind property—are taxed, why depreciation recapture and capital gains are treated differently, and how the order of taxation affects what you keep in your pocket. You’ll hear practical scenarios for Bay Area commercial real estate owners, when to avoid boot to maximize deferral…
The skinny
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