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WilkinGuttenplan is one of the top accounting firms in NJ and NYC. Our staff of CPAs believe in a people-first approach with a steadfast responsibility and an unwavering commitment to success.
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Ruchelman P.L.L.C. is an international tax law firm with offices in New York City and Toronto, Canada. The firm provides a wide range of tax planning and legal services for non-U.S. individuals and foreign corporations operating or investing in the U.S., foreign financial institutions doing business in the U.S. through branches, and U.S. individuals, corporations, and financial institutions operating or investing abroad.
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A 1031 exchange represents a simple, strategic method for selling one qualifying property and the subsequent acquisition of another qualifying property within a specific time frame. Although the logistics of selling one property and buying another are virtually identical to any standard sale and purchase scenario, an exchange is different because the entire transaction is memorialized as an exchange and not a sale. And it is this distinction between exchanging and not simply selling and buying which ultimately allows the taxpayer to qualify for deferred gain treatment. So essentially, sales are taxable and exchanges are not.
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