Knowledge Base

Our investment knowledge base contains FAQ and weekly glossary entries. Our intent is for these articles to provide our clients with valuable information that will help them make excellent investment decisions.

Revenue Procedure 2002-22

Revenue Procedure 2002-22 lays out the guidelines by which an interest in a Tenant-in-Common property qualifies as a replacement property in a 1031 exchange.

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Revenue Ruling

Revenue Ruling A "Revenue Ruling” (Rev. Rul.) is a public declaration by the Internal Revenue Service that explains how the tax code applies to a particular situation. Revenue Rulings state the official position of the IRS, and can...

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Total Sales Price

Total Sales Price A property’s “total sales price” is the amount the buyer paid to acquire it, including sales costs and any remaining debt on the property, whether it will be paid off with the proceeds immediately. This is the...

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Total Sales Cost

Total Sales Cost The “total sales cost” of a property includes all of the expenses incurred as a result of selling or relinquishing it. This includes property inspections, sales commissions, loan fees and escrow fees. Sales costs may be...

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Total Revenue

Total Revenue A company's’ “total revenue” comprises all money actually received during a specified period. It accounts for discounts and returns, as well as any interest or dividends derived from investments or other activity...

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Total Return

Total Return The “total return” of an investment, or pool of investments, is the sum of all categories of return to an investor, including any income, principal reduction, and capital gains. Total return may be expressed as a total or...

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Original Purchase Price

Original Purchase Price A property’s “original purchase price” is the amount the owner paid to acquire it. This is the starting line for calculating the basis of a property.[Click here for more investing terms.]

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Code of Federal Regulations (C.F.R.)

Code of Federal Regulations (C.F.R.) The “Code of Federal Regulations” (C.F.R.) consists of the administrative laws that promulgate the United States Code (U.S.C.). The U.S.C. is created by Congress and is subordinate only to the...

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Constructive Receipt

Constructive Receipt Gross income is constructively received when it is made available without substantial limitations (26 C.F.R. 1.451-2). This means that you don’t have to physically hold cash in your hands to be taxed. For example, if a...

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26 Code of Federal Regulations (C.F.R.)

26 Code of Federal Regulations (C.F.R.) Title 26 of the Code of Federal Regulations (C.F.R.) contains the Treasury Department’s official and binding interpretations of Title 26 of the United States Code. These are also called “Treasury...

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