Selling rental property or business real estate can trigger several different federal tax rules. Learn how Section 1231 gains and losses are calculated, how depreciation recapture and the five year lookback rule affect the result, and how installment sales, cost segregation, suspended passive losses, and Section 1031 exchanges fit into the analysis.

An S corporation can own rental real estate, but appreciating property can become expensive to remove. Learn how property distributions, leveraged contributions, LLC elections, liquidation, Section 1031 exchanges, self rental rules, estate planning, former C corporation status, and California taxes can affect the structure.