Tax & Accounting FAQs
Deep-dive technical info for investors and their tax advisors
27 articles
Can I defer capital gains when I contribute appreciated stock?
What happens to built-in gain on the securities I contribute?
What is a “disguised sale” and how does Craft avoid it?
What is the 80% “investment‑company” test and how does Craft pass it?
What is the “mixing‑bowl” rule, and how does Craft navigate it?
What's the difference between a 1031 Exchange and 721 Exchange?
Contributing crypto tax-deferred via § 721
Will I receive cash distributions to cover Pod-level taxes?
When is a flight tax-deductible as a business expense?
Is there a formal tax opinion?
When do I pay the 7.5 % Federal Excise Tax, and how does Craft help me avoid it?
When will I receive my K‑1, and what does it show?
2025 Tax-Rate Reference for Craft Pod Participants