An investment interest expense is accrued when money is borrowed to fund an investment.

Then, your estate gets the property with a basis of the current value, and there are no taxes on the accrued gains.So, if you mean you bought a house and sold it three months later with a gain of $50,000, you'll owe tax on that at your ordinary rate.

For example, a $1 million policy could have an initial commission of $50,000 to $100,000, significantly impacting the policy's cash value in the early years.Limited Access to Capital: Accessing the cash value requires taking out a policy loan, which accrues interest, typically at a rate of 5-8%.

As Bill said, you'd technically need to remit market interest of ~5-6% to avoid a related party transaction, but since $100-120 would be vastly below their annual exclusion amount, you can just say that any interest that would otherwise normally accrue would be considered a gift to you.

Hi there, I have a seller wanting to sell a fourplex and duplex but is trying to delay it till 2025 because of the capital gains she would accrue.

It works like this: pick one of their turnkey-ish houses from their list, or bring your own, get financed for a 50k house with 10k down, pay interest only @ 10% for two(or3) years with 5% accrued interest tacked on to the balloon payment after 5 years with possible 2 year extension.

All of of those passive losses that I accrued in earlier years are now keeping me from paying taxes, at least for a few more years.Moreover, while I thought I was missing a great tax shelter against my high W2 income in the early years, the truth is, like most people, I'm making a lot more W2 income today than I was 10 years ago. 

If, for example, I could get hard money to purchase/repair and pay off in a year, I'm confident I could do so without loss, but only if the payments could accrue in the background, collecting interest, without being paid until the house sells.

I suppose you may have some accrued interest in the middle of the month, but it would be too much effort to constantly factor that in. 

Alabama act 1975 " Section 40-10-21 Upon such assignment it shall be the duty of the assignee or his legal representatives to assess such property as from the date of such assignment.Should such assignment be made after the third Monday in January, the assignee shall be allowed 30 days within which to assess such property before any penalties for such failure shall accrue."