Now partnering with All States 1031   
1031 Property Exchange
Home        About Us        Basics        Why SPEX?        Links        Tools        Contact Us        Login

We are a qualified property exchange company


 

Capital Gain Planning 

Whether your business is an C Corporation, a Partnership or an individual captial gain tax planning firm reduces (1) the rate of taxes on your gains and (2) converts ordinary income into capital gains or tax exempt income.

C Corporations are subject to 35% rate of tax plus state taxes on both ordinary income and the capital gain. Corporations may deduct capital losses only to the extent that the corporation has capital gains for the year. A corporation's net capital losses may be carried back three (3) years and forward five (5) years.

Generally flow thru entities, such as partnerships, S Corporations and trusts, the income, gains and deductions are taxed to the owners, such as individual taxpayers. Currently, gains or losses from the sale of assets held for more than one year are taxed at 15% and gains from the sale of depreciable real estate are taxed 25% for that portion attributable to depreciation recapture.

Strategies:

  • Netting of capital gains against capital losses

  • Utilizing long term capital loss carryovers

  • Excess capital losses

  • Worthless securities

  • Partial exclusion for small business stock

  • Shifting ordinary to capital gains

  • Sale of depreciable real estate

  • Partnership Distributions

  • Dealer and investor issues

  • Sale of real estate to a partnership for development