Contributions & Built-In Gain
Covers deferring capital gain with a 721 exchange, the built-in-gain and disguised-sale rules that protect the fund, and how Craft meets the twenty-percent illiquid and mixing-bowl tests
7 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