Investment examines property purchases as capital decisions: market selection, entry price, capital expenditure reserves, exit assumptions and the returns a deal can plausibly produce. Every analysis lists what it assumes. Written for individual landlords, small partnerships and anyone comparing a rental purchase against other uses of the same money.
A century-old tax provision lets real estate investors defer capital gains by swapping one investment property for another. Two federal deadlines decide whether the deferral holds.
David Jordan