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Daniel S. Gonzales

What you need to know about Commercial Real Estate | 408.280.0535

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Section 1031

California Association of Realtors highlights new legislation affecting real estate in 2020

February 11, 2020 by Daniel S. Gonzales 2 Comments

government code sections

The California Association of Realtors (“CAR”) is one of the largest professional groups in the United States, numbering over 200,000 members.  As one of the most influential organizations in the field of real estate, it plays a major role in policymaking questions affecting real estate matters and other industry issues  in the Golden State and around the country.  In light of … [Read more...] about California Association of Realtors highlights new legislation affecting real estate in 2020

“Sham” workarounds after failed Section 1031 exchanges may expose qualified intermediaries to penalties under new FTB guidance

October 22, 2019 by Daniel S. Gonzales 9 Comments

qualified intermediary

Section 1031 tax-deferred exchanges and their intricacies have been a substantial aspect of my law practice for many years, and are a regular feature in my blog.  Given the large number of commercial property transactions in the San Francisco Bay Area involving highly appreciated real estate, it is hardly a surprise that I have spent a significant portion of my legal career … [Read more...] about “Sham” workarounds after failed Section 1031 exchanges may expose qualified intermediaries to penalties under new FTB guidance

Current challenges when highly appreciated California commercial real estate is owned by two or more people

August 13, 2019 by Daniel S. Gonzales 5 Comments

The ownership of real property in California by more than one person can be one of the most complex situations that investors can get involved with.  Nearly ten years ago, I prepared a special report that described various approaches for co-owners to employ to reduce the risks of holding title to commercial real estate.  That guide discussed several options available to … [Read more...] about Current challenges when highly appreciated California commercial real estate is owned by two or more people

Recent Tax Court decision makes Section 1031 reverse exchanges less challenging

April 25, 2017 by Daniel S. Gonzales Leave a Comment

I have previously noted in my blog some of the practical benefits of the use of the “reverse exchange” allowed for deferral of gain under Internal Revenue Code Section 1031. For those of you who may not recall the specifics of this technique, in a reverse exchange, the taxpayer acquires the “replacement property” first before selling the “relinquished property”; contrast this … [Read more...] about Recent Tax Court decision makes Section 1031 reverse exchanges less challenging

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Helping you avoid risk, maximize profit, and protect your long term real estate appreciation

Mr. Gonzales is in private practice, providing representation, advice and counsel in complex real estate, corporate, and business transactions on behalf of public and private institutions, businesses, and individuals.

This material has been prepared by Daniel S. Gonzales for informational purposes only and does not constitute advertising, a solicitation, or legal advice. Neither delivery nor transmission of this material or the information contained herein is intended to create, and receipt thereof does not constitute formation of, an attorney-client relationship. The reader should not rely upon this information for any purpose without seeking legal advice from a licensed attorney. The information contained in this material is provided only as general information and is not promised or guaranteed to be correct or complete. Daniel S. Gonzales expressly disclaims all liability in respect to actions taken or not taken based on any or all the contents of this material.

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