Adjusted Basis
Learn how adjusted basis is calculated and why it matters when determining taxable gain, depreciation recapture, and replacement property basis.
Valuing a DST Interest for Forms 706 and 709
An appraisal-focused guide to valuing DST interests for estate and gift tax returns, including debt, restrictions, basis allocation, and consistency reporting.

Rental Property Adjusted Basis Before a 1031 Exchange
Use a practical worksheet to calculate rental property adjusted basis, realized gain, and replacement property carryover basis before completing a 1031 exchange.

1031 Exchange Depreciation Recapture
Understand how adjusted basis, Section 1250 gain, boot, replacement-property depreciation, later exchanges, and inherited basis affect deferred real estate tax.
