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Daniel S. Gonzales

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tax planning

IRS issues final safe harbor rules for rental real estate owners to take the 20% qualified business income deduction under Section 199A

November 5, 2019 by Daniel S. Gonzales Leave a Comment

safe harbor rules

Real property-related tax questions have long been a mainstay of this blog.  Since being passed into law in late 2017, the Tax Cuts and Jobs Act and its sections relating to investment in commercial real estate have regularly appeared in my posts.  The establishment of tax-advantaged Opportunity Zones and the clarifications of the regulations governing those investments, among … [Read more...] about IRS issues final safe harbor rules for rental real estate owners to take the 20% qualified business income deduction under Section 199A

Mixed-use property income tax deferral

December 6, 2016 by Daniel S. Gonzales Leave a Comment

Section 1031 Over the last couple of years, I have written a number of articles in this blog about tax-deferred exchanges of investment property under Section 1031 of the Internal Revenue Code (“IRC”).  If owners of commercial real estate comply strictly with the mandates of this provision in selling their property, they can successfully defer the recognition of gain (and … [Read more...] about Mixed-use property income tax deferral

Special challenges for partnerships in Section 1031 tax-deferred exchanges

October 6, 2015 by Daniel S. Gonzales Leave a Comment

Tax-deferred exchanges Over the last several months, I have written a number of articles addressing the subject of tax-deferred exchanges under Section 1031 of the Internal Revenue Code. The topics have ranged from the methods available to Silicon Valley property owners for pursuing this advantageous strategy in our unique real estate environment, to the use of the reverse … [Read more...] about Special challenges for partnerships in Section 1031 tax-deferred exchanges

Withholding tax planning for foreign purchasers of U.S. real estate

July 15, 2014 by Daniel S. Gonzales Leave a Comment

Foreign purchasers have been—and continue to be—major investors in our local real estate markets. During the 12 months ending in March 2013, foreign buyers committed more than $68 billion to U.S. residential real estate. Particularly in California and Florida, a significant proportion of purchasers of residential real estate hail from abroad. Unfortunately, some of these … [Read more...] about Withholding tax planning for foreign purchasers of U.S. real estate

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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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