Listing Details: Twin Falls, Jerome and Boise, Idaho Real Estate Listings & Homes For Sale Provided by Gem State Realty

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Business

$495,000 Business

Photo of 111 South Park Avenue West, Twin Falls, ID, 83301.

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Address: 111 South Park Avenue West	City/ST: Twin Falls, ID	Zip Code: 83301
Location: Twin Falls	Property Type: Buisiness	New or Resale: Resale
Square Footage: 1456	MLS# 98435088	Property Tax: 3038

Well established Mexican restaurant. Price includes business, equipment, & real estate. Owner financing available to qualified buyer. Seller willing to stay on to train for a period of time. This is a great opportunity for the right buyer.

Last Updated: 5/19/2010 6:02:59 PM

Listing Agent and Office: Walt Hess, Gem State Realty

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Tax Considerations >New 1031 Exchange Rules

One of the most popular "tax deferring" strategies for real estate owners who are selling one property and acquiring another is the use of Section 1031 of the Internal Revenue Code. It is an effective way to defer paying income tax on capital gain generated by the sale of a property when you intend to reinvest the proceeds in a similar, "like-kind" property. Almost any kind of real property is considered "like-kind" with any other real property.

A recently enacted law closes what was considered a loophole in the Section 1031 rules. In some cases, owners of investment real estate have used the 1031 Exchange to swap their investment property for real estate that could be readily converted to an owner-occupied residential property. After the exchange, they made the property into their principal residence, lived in it for a couple of years, then sold it. Now the American Job Creation Act of 2004 has ruled that properties converted from a 1031 exchange property into a residence must be held and used as a principal residence for at least five years to qualify for the tax exemption. Otherwise, the basic tax-deferring benefits of 1031 exchanges remain the same.

Consult your tax advisor for more detailed information.

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Q	Legend has it that when Brigham Young first saw this city in 1847, he exclaimed: "This is the place!"
A	Salt Lake City, Utah.
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Gem State Realty, REALTOR�, real estate agent and broker for Twin Falls, Jerome and Boise, Idaho home listings, property and land for sale - NUMBER1EXPERT

Gem State Realty
Gem State Realty
1411 Falls Avenue East Suite 1000 A
Twin Falls, ID 83301
208-734-0400
Toll Free: 800-455-1180
Fax: 208-733-6112
GemStateRealty@NUMBER1EXPERT.com
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