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Real estate tax — TLR insights

Practical articles by the TLR team on the questions clients actually ask.

Real estate tax · Jul 4, 2026

1031 Exchanges and Stocks: Understanding the Rules

While 1031 exchanges are powerful tax deferral tools, they are specifically designed for real estate investments. Learn why stocks don't qualify and explore alternative strategi…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jul 3, 2026

Deducting Mortgage Interest on a Rental Property: A Comprehensive Guide

Rental property owners can deduct mortgage interest as a business expense on Schedule E to reduce taxable income. This guide explains eligibility, limitations, and how to accura…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jul 2, 2026

A History of Capital Gains Taxes in the United States

Explore the evolution of capital gains taxes in the U.S., from their introduction in 1913 to modern legislation. Understand how rates have changed and the factors influencing them.

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jul 1, 2026

Understanding Section 1250: Depreciation Recapture on Real Property

Section 1250 of the Internal Revenue Code addresses the recapture of depreciation on real property. It primarily applies when accelerated depreciation methods have been used, po…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jun 29, 2026

Tax-Advantaged Financial Planning: Maximize Your Savings

Strategic financial planning can significantly reduce your tax obligations. By understanding the nuances of retirement accounts like 401(k)s and IRAs, as well as investment stra…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 28, 2026

Tax Deductible Closing Costs When Selling Rental Property

Selling a rental property involves tax implications that can be mitigated by understanding deductible closing costs. These deductions reduce taxable earnings from the investment…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 27, 2026

Assets That Qualify for a Step-Up in Basis at Death

Understanding which assets qualify for a step-up in basis is crucial for effective estate planning. This tax advantage allows heirs to inherit assets at their current market val…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 25, 2026

Strategies to Offset Capital Gains Taxes

Capital gains taxes can significantly impact investment returns. Fortunately, several strategies exist to minimize this tax burden. This article explores key methods for offsett…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 23, 2026

Choosing a Qualified Intermediary: 7 Key Questions

Selecting a qualified intermediary (QI) is crucial for a successful 1031 exchange. This guide provides seven essential questions to ask before entrusting a QI with your funds, e…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jun 20, 2026

How Do You Report The Sale Of The Inherited Property On A Tax Return? - Tax and Law Research Inc

President Biden proposes the elimination of a step-up in basis in inheritance property. Anyone who’s dealt with inheritance property knows how crucial the step-up of basis…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jun 19, 2026

Converting a 1031 Exchange Property to a Personal Residence

Learn the IRS rules for converting a 1031 exchange property into a personal residence. Understand holding periods, intent, and how to avoid disqualifying your exchange.

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 10, 2026

How to Request a Copy of Your Property Tax Bill

Obtain copies of your property tax records through county websites, treasurer's offices, or online portals. Ensure timely payments by understanding your tax obligations and acce…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 3, 2026

Understanding 1031 Exchange Costs: A Comprehensive Guide

Navigating a 1031 exchange involves various costs. This guide breaks down typical fees, including those for Qualified Intermediaries, and clarifies which expenses are tax-deduct…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 2, 2026

Legally Defer Capital Gains Taxes on Investment Property

Selling investment property can trigger significant capital gains taxes. Fortunately, several legal strategies exist to defer or even eliminate these taxes. This article explore…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 1, 2026

Mastering 1031 Exchange Identification Rules

Navigating the 1031 exchange process requires strict adherence to IRS identification rules. This guide breaks down the three key rules for identifying replacement properties, en…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · May 31, 2026

Mastering the 1031 Exchange to UPREIT 721 Exchange

Explore how to strategically leverage 1031 exchanges into UPREIT 721 exchanges. Understand the intermediary steps, IRS guidelines, and potential benefits of converting real esta…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · May 30, 2026

Navigating 1031 Exchange Rules with Related Parties

Understand the IRS guidelines on 1031 exchanges involving related parties to prevent tax avoidance. Learn about the specific rules, exceptions, and holding periods to ensure com…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 29, 2026

Navigating the 1031 Exchange Timeline: A Comprehensive Guide

Understanding the strict timelines governing 1031 exchanges is crucial for real estate investors looking to defer capital gains taxes. This guide breaks down the key deadlines a…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · May 28, 2026

1031 Exchange vs. Cash-Out Refinance: A Strategic Comparison

Understand the key differences between a 1031 exchange and a cash-out refinance for real estate investments. Evaluate the pros, cons, and tax implications of each strategy to op…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 27, 2026

Mastering the 1031 Exchange: A Comprehensive Guide for Real Estate Investors

Unlock the power of 1031 exchanges to defer capital gains taxes when selling investment properties. This guide covers essential rules, qualified intermediaries, property identif…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 26, 2026

1031 Exchanges for Vacation and Second Homes: Key Considerations

Understand the IRS guidelines for 1031 exchanges involving vacation homes and second residences. Learn about safe harbor rules and how to ensure your property qualifies for tax-…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 25, 2026

Calculating the Basis of a New Property in a 1031 Exchange

Understanding the basis of your new property in a 1031 exchange is crucial for deferring capital gains taxes. This guide breaks down the steps to accurately calculate your new p…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 23, 2026

Navigating Partial 1031 Exchanges: Tax Implications and Strategies

Understanding partial 1031 exchanges is crucial for real estate owners who want to reinvest only a portion of their relinquished property's proceeds. This guide details the tax …

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 22, 2026

Converting 1031 Exchange Property to a Primary Residence

Understand the rules for converting a 1031 exchange property into your primary residence. Learn about holding periods, Section 121 exemptions, and potential tax implications to …

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · May 21, 2026

Delaware Statutory Trust (DST) Case Studies: Real-World Applications

Explore practical applications of Delaware Statutory Trusts (DSTs) through real-world case studies. Learn how DSTs can solve complex tax, estate planning, and investment challen…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · May 20, 2026

Delaware Statutory Trust (DST) Tax Treatment: An Investor's Guide

Understand the tax implications of Delaware Statutory Trusts (DSTs) in 1031 exchanges. This guide covers income reporting, depreciation, state income tax, and the benefits of de…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Apr 13, 2026

Understanding Anchor Property Tax Relief Programs

Anchor property tax relief programs offer crucial financial assistance to eligible homeowners. Learn about program benefits, eligibility, and how to navigate the application pro…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Mar 20, 2026

Do Renters Pay Property Tax? - Tax and Law Research Inc

Do renters pay property tax? This is a common question among renters and landlords alike. Property tax is a tax levied on real estate by local governments to fund public service…

By Ozhan Yuksel, EA, MBA · 7 min
Real estate tax · Mar 19, 2026

Understanding Mud Taxes: A Comprehensive Guide

Mud taxes, historically levied on the use of mud or clay, have evolved into various forms of taxation impacting land use, resource extraction, and environmental practices. This …

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jan 30, 2026

Tax Strategies for Investment Land: Capitalization and Deductions

Optimize returns on investment land by understanding the critical tax distinctions between capitalized costs and deductible expenses. This guide provides actionable insights int…

By Ozhan Yuksel, EA, MBA · 2 min

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