1031 교환
IRC 제1031조에 기반한 부동산 등가 교환. 투자용 부동산을 매각하고 동종의 부동산을 취득함으로써 양도소득세 이연이 가능합니다. 매각 후 45일 이내에 대체 물건을 특정하고 180일 이내에 취득을 완료해야 합니다.
관련 글
- →70 Vestry: Robert A.M. Stern's Tribeca Waterfront Condo
70 Vestry, 70 Vestry Street in Tribeca: Robert A.M. Stern's 14-storey limestone condominium facing Hudson River Park, and what buying there involves.
- →760 Madison Avenue: The Giorgio Armani Residences
760 Madison Avenue, The Giorgio Armani Residences: ten condominiums above the Armani flagship at East 65th Street, and what buying one from abroad involves.
- →200 East 83rd Street: Robert A.M. Stern on Third Avenue
200 East 83rd Street, at Third Avenue on the Upper East Side: a 35-storey Robert A.M. Stern condominium of 86 residences, and what overseas buyers should check.
- →520 Fifth Avenue: Midtown's 1,002-Foot Condominium Tower
520 Fifth Avenue, at Fifth Avenue and West 43rd Street: Rabina's KPF-designed tower with 100 condominiums above offices and a club, and how buying there works.
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