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	<title>PerryAndCo.com Real Estate Blog - (303) 399-7777 &#187; 1031 Exchanges</title>
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		<title>Why Would You Do A 1031 Tax-Deferred Exchange When You&#8217;ve Realized No Gain?</title>
		<link>https://perryandcoblog.com/2012/02/27/why-would-you-do-a-1031-tax-deferred-exchange-when-youve-realized-no-gain/</link>
		<comments>https://perryandcoblog.com/2012/02/27/why-would-you-do-a-1031-tax-deferred-exchange-when-youve-realized-no-gain/#comments</comments>
		<pubDate>Mon, 27 Feb 2012 21:07:10 +0000</pubDate>
		<dc:creator><![CDATA[Perry &#38; Co. Real Estate Professionals]]></dc:creator>
				<category><![CDATA[Denver Colorado Real Estate]]></category>
		<category><![CDATA[Information For Realtors]]></category>
		<category><![CDATA[Market Conditions]]></category>
		<category><![CDATA[1031 Exchanges]]></category>
		<category><![CDATA[Carmine DiFulvio]]></category>
		<category><![CDATA[Investing]]></category>
		<category><![CDATA[Perry & Co]]></category>
		<category><![CDATA[Real Estate]]></category>

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		<description><![CDATA[With almost all real estate sales involving improved property, there is the recapture of depreciation. Section 1250 of the Internal Revenue Code requires that depreciation be recaptured at the current rate of 25%, which is higher than the current long-term capital gains rate. For this reason, the ability to defer the recapture of depreciation may make a 1031 exchange very attractive.<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=perryandcoblog.com&#038;blog=5201371&#038;post=3266&#038;subd=perryandco&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
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