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	<title>1031 exchange blog</title>
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	<link>http://allstates1031.com/blog</link>
	<description>1031 Chat by All States 1031 Exchange Facillitators</description>
	<pubDate>Tue, 02 Aug 2011 17:47:03 +0000</pubDate>
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			<item>
		<title>Property Listing: Land</title>
		<link>http://allstates1031.com/blog/index.php/2011/08/02/property-listing-land/</link>
		<comments>http://allstates1031.com/blog/index.php/2011/08/02/property-listing-land/#comments</comments>
		<pubDate>Tue, 02 Aug 2011 17:39:47 +0000</pubDate>
		<dc:creator>phillip</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=425</guid>
		<description><![CDATA[PropertyÂ Type: Land
City: Oak Bluffs
State: Massachusetts

Description: Oak Bluffs, MA-Land-wooded 0.73 corner lot abuts conservation land with protective covenants in the private setting of Vineyard Hills. Town center, bike paths, beaches, Sailing Camp Park and Lagoon Pond are all just minutes away.

Price: $350,000

Contact: (860) 623-6581
(SPE website view)
]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2011/08/02/property-listing-land/feed/</wfw:commentRss>
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		<item>
		<title>Congress defers pressing tax issues until December</title>
		<link>http://allstates1031.com/blog/index.php/2010/11/22/congress-defers-pressing-tax-issues-until-december/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/11/22/congress-defers-pressing-tax-issues-until-december/#comments</comments>
		<pubDate>Mon, 22 Nov 2010 14:03:13 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[Other]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alternative minimum tax]]></category>

		<category><![CDATA[AMT]]></category>

		<category><![CDATA[Bush tax cuts]]></category>

		<category><![CDATA[capital gains tax]]></category>

		<category><![CDATA[estate tax]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=421</guid>
		<description><![CDATA[The lame-duck Congress departed for its Thanksgiving recess with no clear path in sight for dealing with pressing tax issues: extension of the Bush tax cuts; resolving the estate tax problem; patching the alternative minimum tax (AMT); and dealing with extenders, i.e., deciding whether to retroactively extend some or all of the tax provisions that [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/11/22/congress-defers-pressing-tax-issues-until-december/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Thank you Veterans</title>
		<link>http://allstates1031.com/blog/index.php/2010/11/11/thank-you-veterans/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/11/11/thank-you-veterans/#comments</comments>
		<pubDate>Thu, 11 Nov 2010 15:24:24 +0000</pubDate>
		<dc:creator>Alexandra Hart</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=415</guid>
		<description><![CDATA[Especially on Veterans day, we remember and thank all those brave men and women who have served this wonderful country. We are grateful for their selfless bravery and the sacrifices those service members and their families have made to afford us the freedom we enjoy everyday. Thank you Veterans!
]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/11/11/thank-you-veterans/feed/</wfw:commentRss>
		</item>
		<item>
		<title>New Tax Bill Adds Burden to Property Owners</title>
		<link>http://allstates1031.com/blog/index.php/2010/09/27/new-tax-bill-adds-burden-to-property-owners/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/09/27/new-tax-bill-adds-burden-to-property-owners/#comments</comments>
		<pubDate>Mon, 27 Sep 2010 13:19:00 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[All States News]]></category>

		<category><![CDATA[Other]]></category>

		<category><![CDATA[1099]]></category>

		<category><![CDATA[1099-MISC]]></category>

		<category><![CDATA[2010 Small Business Act]]></category>

		<category><![CDATA[2010 Small Business Jobs Act]]></category>

		<category><![CDATA[rental real estate]]></category>

		<category><![CDATA[rental real property]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=413</guid>
		<description><![CDATA[All persons engaged in a trade or business who make certain payments (including rent) in the course of that trade or business of $600 or more in any tax year to another person must report that information to IRS. For payments made after December 31, 2011, payments subject to information reporting will also include amounts [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/09/27/new-tax-bill-adds-burden-to-property-owners/feed/</wfw:commentRss>
		</item>
		<item>
		<title>President Obama Signs Financial Reform Bill: a Good Start Toward Federal Regulation of Exchange Facilitators</title>
		<link>http://allstates1031.com/blog/index.php/2010/07/21/president-obama-signs-financial-reform-bill-a-good-start-toward-federal-regulation-of-exchange-facilitators/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/07/21/president-obama-signs-financial-reform-bill-a-good-start-toward-federal-regulation-of-exchange-facilitators/#comments</comments>
		<pubDate>Wed, 21 Jul 2010 18:33:24 +0000</pubDate>
		<dc:creator>Alexandra Hart</dc:creator>
		
		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[All States News]]></category>

		<category><![CDATA[1031 update]]></category>

		<category><![CDATA[Bureau of Consumer Financial Protection]]></category>

		<category><![CDATA[Chairman Barney Frank]]></category>

		<category><![CDATA[Consumer Financial Protection Act of 2010]]></category>

		<category><![CDATA[FEA]]></category>

		<category><![CDATA[Federal regulation]]></category>

		<category><![CDATA[Federation of Exchange Accommodators]]></category>

		<category><![CDATA[Financial Reform Bill]]></category>

		<category><![CDATA[House Financial Services Committee]]></category>

		<category><![CDATA[new law]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[Rep. Mike Michaud]]></category>

		<category><![CDATA[State regulations for Qualified Intermediaries (QIs)]]></category>

		<category><![CDATA[The Dodd-Frank Act]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=406</guid>
		<description><![CDATA[All States 1031 and the Federation of Exchange Accommodators (FEA), the nationwide §1031 Qualified Intermediary trade association, supports strong regulation of the QI industry.

The Federation of Exchange Accommodators (“FEA”) is pleased to announce that the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank Act”) was signed by President Obama today.

The Dodd-Frank Act authorizes the creation of [...]]]></description>
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		</item>
		<item>
		<title>New law just signed in New Hampshire affecting 1031 exchangers</title>
		<link>http://allstates1031.com/blog/index.php/2010/07/14/new-law-just-signed-in-new-hampshire-affecting-1031-exchangers/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/07/14/new-law-just-signed-in-new-hampshire-affecting-1031-exchangers/#comments</comments>
		<pubDate>Wed, 14 Jul 2010 21:28:30 +0000</pubDate>
		<dc:creator>Alexandra Hart</dc:creator>
		
		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[All States News]]></category>

		<category><![CDATA[Tenants-in-Common]]></category>

		<category><![CDATA[1031 law change]]></category>

		<category><![CDATA[ammendment to prior law]]></category>

		<category><![CDATA[disregarded entities]]></category>

		<category><![CDATA[disregarded entity]]></category>

		<category><![CDATA[limited liability company]]></category>

		<category><![CDATA[New Hampshire]]></category>

		<category><![CDATA[new law]]></category>

		<category><![CDATA[new laws affecting 1031]]></category>

		<category><![CDATA[NH]]></category>

		<category><![CDATA[pass through entity]]></category>

		<category><![CDATA[revokable trust]]></category>

		<category><![CDATA[same tax payer rule]]></category>

		<category><![CDATA[SB 483]]></category>

		<category><![CDATA[single member LLC]]></category>

		<category><![CDATA[update]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=398</guid>
		<description><![CDATA[Breaking news from the Federation of Exchange Accommodators (FEA):
SB 483 signed into law in New Hampshire!
The FEA has received confirmation that the New Hampshire Governor has signed SB 483 into law in that state.  The new law amends prior law which would deprive taxpayers Section 1031 tax deferral on a state level if they purchased [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/07/14/new-law-just-signed-in-new-hampshire-affecting-1031-exchangers/feed/</wfw:commentRss>
		</item>
		<item>
		<title>New law extending homebuyer credit closing date and IRS guidance on it</title>
		<link>http://allstates1031.com/blog/index.php/2010/07/06/new-law-extending-homebuyer-credit-closing-date-and-irs-guidance-on-it/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/07/06/new-law-extending-homebuyer-credit-closing-date-and-irs-guidance-on-it/#comments</comments>
		<pubDate>Tue, 06 Jul 2010 10:54:34 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[Other]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[Homebuyer Assistance Improvement Act of 2010]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[President Obama]]></category>

		<category><![CDATA[primary residence]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=393</guid>
		<description><![CDATA[On July 2, 2010, President Obama signed into law H.R. 5623, the &#8220;Homebuyer Assistance Improvement Act of 2010&#8243; (the Act), which provides first-time homebuyer credit relief to taxpayers who could not meet a key June 30, 2010 closing date. The Senate passed the Act on June 30, 2010, by unanimous consent, and the House of [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/07/06/new-law-extending-homebuyer-credit-closing-date-and-irs-guidance-on-it/feed/</wfw:commentRss>
		</item>
		<item>
		<title>No depreciation deductions or like-exchange treatment for equipment held for rent or sale</title>
		<link>http://allstates1031.com/blog/index.php/2010/07/01/no-depreciation-deductions-or-like-exchange-treatment-for-equipment-held-for-rent-or-sale/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/07/01/no-depreciation-deductions-or-like-exchange-treatment-for-equipment-held-for-rent-or-sale/#comments</comments>
		<pubDate>Thu, 01 Jul 2010 12:44:31 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[FAQs]]></category>

		<category><![CDATA[Other]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[CCA]]></category>

		<category><![CDATA[CCA 201025049]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[Chief Counsel Advice]]></category>

		<category><![CDATA[Chief Counsel Advice 201025049]]></category>

		<category><![CDATA[complimentary 1031 consultation]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[investment property]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[tax deferred exchange]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=389</guid>
		<description><![CDATA[In Chief Counsel Advice (CCA) 201025049 dealing with equipment for rent or sale, the IRS has concluded that a taxpayer could not demonstrate that the equipment was devoted to use in its trade or business and that it looked to such use of the equipment to recover the cost of the equipment. Instead, the taxpayer [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/07/01/no-depreciation-deductions-or-like-exchange-treatment-for-equipment-held-for-rent-or-sale/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Possible Extension of Homeowner Tax Credit</title>
		<link>http://allstates1031.com/blog/index.php/2010/06/29/possible-extension-of-homeowner-tax-credit/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/06/29/possible-extension-of-homeowner-tax-credit/#comments</comments>
		<pubDate>Tue, 29 Jun 2010 13:31:50 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[All States News]]></category>

		<category><![CDATA[Other]]></category>

		<category><![CDATA[first time home buyer's tax credit]]></category>

		<category><![CDATA[GFRAR]]></category>

		<category><![CDATA[Greater Fall River Association of Realtors]]></category>

		<category><![CDATA[NAR]]></category>

		<category><![CDATA[National Association of Realtors]]></category>

		<category><![CDATA[Tax credit]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=374</guid>
		<description><![CDATA[The following is an e-mail request courtesy of the Greater Fall River Association of Realtors®:
Thank you for helping to get the word out and boost our participation on the NAR Call for Action this week and the push for the extension of flood insurance and rural housing loans as well as the closing deadline of [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/06/29/possible-extension-of-homeowner-tax-credit/feed/</wfw:commentRss>
		</item>
		<item>
		<title>IRS rules swap of emissions credits is tax-deferred Sec. 1031 exchange</title>
		<link>http://allstates1031.com/blog/index.php/2010/06/29/irs-rules-swap-of-emissions-credits-is-tax-deferred-sec-1031-exchange/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/06/29/irs-rules-swap-of-emissions-credits-is-tax-deferred-sec-1031-exchange/#comments</comments>
		<pubDate>Tue, 29 Jun 2010 12:40:01 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[201024036]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[emissions credits]]></category>

		<category><![CDATA[Environmental Protection Agency]]></category>

		<category><![CDATA[EPA]]></category>

		<category><![CDATA[ground level ozone]]></category>

		<category><![CDATA[intangible property]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[nitrogen oxide]]></category>

		<category><![CDATA[NOx]]></category>

		<category><![CDATA[PLR 201024036]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[tax deferred exchange]]></category>

		<category><![CDATA[VOC]]></category>

		<category><![CDATA[VOCs]]></category>

		<category><![CDATA[volatile organic compunds]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=369</guid>
		<description><![CDATA[Private letter ruling 201024036 issued recently by the IRS concludes that the swap of two different types of emissions credits will be a tax-deferred exchange under Code Sec. 1031.
Background. In general, under Code Sec. 1031, no gain or loss is recognized on the exchange of property held for productive use in a trade or business [...]]]></description>
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