A to Z · 1055 Terms

Real estate & finance, demystified.

The jargon can be exhausting. Here’s a plain-English glossary covering real estate, lending, investment, and the business-finance ecosystem that surrounds them.

Download the full glossary

Tax & 1031

180-Day Rule

The 1031 deadline to close on a replacement property after selling the relinquished property.

Tax & 1031

45-Day Rule

The 1031 deadline to identify replacement properties after closing on the relinquished property.

Tax & 1031

Active vs. Passive Income

Active income comes from work; passive income comes from investments — taxed differently.

Tax & 1031

Bonus Depreciation

An accelerated tax deduction allowing first-year write-off of qualifying property components.

Tax & 1031

Boot

Cash or non-like-kind value received in a 1031 exchange that triggers taxable gain.

Tax & 1031

Capital Gains Tax

A tax on profit from the sale of an asset held longer than one year.

Tax & 1031

Cash Boot

Cash received in a 1031 exchange that is taxable.

SBA & Government Lending

USDA Business Loan

Loans backed by the USDA to support business growth in rural areas.

Specialized & Niche Real Estate

Build-for-Rent Community

A community of newly constructed homes designed and operated as rentals.

Specialized & Niche Real Estate

Cannabis Real Estate

Properties used for legal cannabis cultivation, processing, or dispensary — highly regulated.

Specialized & Niche Real Estate

Crypto Mining Facility

Industrial property with massive power capacity designed for cryptocurrency mining.

Specialized & Niche Real Estate

Data Center

A facility purpose-built to house computer servers, with heavy power and cooling demands.