질문하기
https://www.law.cornell.edu/uscode/text/26/1031
"No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment if such real property is exchanged solely for real property of like kind which is to be held either for productive use in a trade or business or for investment.
When the replacement property is ultimately sold (not as part of another exchange),
the original deferred gain, plus any additional gain realized since the purchase of the replacement property, is subject to tax."
Section 1031 Like-Kind Exchanges 를 IRS 에 보고하는 방법
https://www.irs.gov/pub/irs-pdf/f8824.pdf < - - -
질문자분이 사인하신 해당 Section 1031 Like-Kind Exchanges 의 'exchange documents' 를 검토해보시고, 위 '1031 교환' 과정과 관련된 facilitator (qualified intermediary) 와 CPA/EA와 상담이 절실히 필요로 보입니다.
참고로,
"You can not act as your own facilitator (qualified intermediary).
In addition, your agent (including your real estate agent or broker, investment banker or broker, accountant, attorney, employee or anyone who has worked for you in those capacities within the previous two years) can not act as your facilitator. "
하단 내용 'Qualified intermediary' (Accommodator)에 관하여 참고 하시고요.
https://www.ftb.ca.gov/pay/withholding/qualified-intermediary.html
"A부동산(분양 받음)을 매도하면서, 매도 비용 전체로 B부동산 매수"를 하는 과정에서
그 매각대금을 '1031 교환'을 위하여 “제삼자의 손”(qualified intermediary)에 맡겨서
'1031 교환' 에 대한 규칙을 구체적으로 이행해야 하며,
그렇게 하지 않는 경우
Gain deferred in a like-kind exchange under IRC 혜택이 적용이 안되어
거래에 대한 세금, 벌금 및 이자를 지불할 책임이 있을 수 있습니다.
