Depreciation Recapture
Understand how depreciation recapture affects the sale of investment property and how Section 1031 may defer some related tax consequences.
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.
How Sections 121 and 1031 Apply to Homes and Rental
Learn how Sections 121 and 1031 may apply to mixed-use property, rental conversions, home-sale gain, holding periods, and coordinated tax planning.
Capital Gains Tax on Real Estate in 2026
Learn how 2026 capital gains rates, unrecaptured depreciation gain, NIIT, state tax, and 1031 exchanges affect an investment property sale.
