The Tax Cuts and Jobs Act enacted last year contains half a dozen big wins for commercial real estate. Tax Analyst Evan Liddiard walks through the wins in this NAR Advocacy Group update.
Section 1031 Like-Kind Exchange The exchange rules permit the deferral of taxes, so long as the taxpayer satisfies numerous requirements.
Tax Reform NAR continues to provide updates and guidance to members and is working to address additional concerns through future legislation and rulemaking.
Political Advocacy The National Association of REALTORS® advocates every day on behalf of the nation's 1.3 million REALTORS® and 75 million property owners.
