Internal Revenue Code Section 1031, which allows taxpayers to defer, not eliminate, payment of capital gains and recapture tax on the sale of property, has been in the Federal tax code for the past 100 years. 

A panel of Accredited Land Consultants (ALCs) and seasoned land professionals of the REALTORS® Land Institute (RLI) shed light on the impacts of the Coronavirus (COVID-19) outbreak on land values and land market trends across the country in a recent Virtual Round Table session.

The REALTORS® Land Institute (RLI), a commercial affiliate of the National Association of REALTORS®, proudly announces its 2021 national leadership.

Farmers used to say, “If you are going to buy a farm, do it at the end of summer.” That simple country wisdom comes from years of dependence on the rhythms of Mother Nature. Experience had taught them that a farm--or any kind of land, really--will give you a better picture of its potential and the opportunities and challenges it poses at the end of the growing season but before frost. If you're looking at buying farm land, here are some things to look out for as the seasons change.

Investors looking for relatively secure opportunities should consider devoting some of their money to invest in vacant land. Vacant land investing can give you several ways to profit.

The idea of owning your own rural property is an appealing one, and can seem like the process can be fairly simple. But if you’re buying land, especially as first-time recreational land buyers, there are several conditions and circumstances you’ll want to be aware of so that you can make an informed decision and avoid costly mistakes.

Nothing is more basic to successful human congregate settlement than the management and sharing of freshwater resources; the way in which Americans manage their freshwater resources defines the overall quality of life. Today’s REALTORS® must gain a working knowledge of water rights in their geographic area of practice.

As the overpopulation of public hunting land continues, an ever-increasing number of people are looking to hunt on private ground. This can be a lucrative way of earning income for landowners and gives renters access to premium hunting real estate. For lessors and lessees alike, there are several things to consider before signing one of these leases.

What agent isn't interested in winning large land listings? Check out these tips on how to differentiate yourself in the land real estate industry.

The land brokerage industry is an ever-changing landscape that requires agents to adapt quickly to new trends and technologies to succeed.