Sec. 1031 like-kind exchanges enable tax deferral in complex real estate deals, including multi-property, reverse, and ...

Discover the 10 essential rules for using a 1031 exchange: timing deadlines, like-kind property requirements, tax deferral, what qualifies, and frequent pitfalls to avoid.

Tax deferral is one of the most powerful strategies for real estate investors, but not all provisions of the Internal Revenue Code (IRC) work the same way. Two sections in particular, Section 1031 and ...

IRC Section 1031(a) provides that no gain or loss is recognized if property held for productive use in a trade or business or for investment is exchanged solely for property of a “like-kind” to be ...

Selling real estate for more than you paid for it is a good thing, but depending on the amount of your profit, it could trigger a tax liability known as the capital gain tax. However, there are some ...

You might have some misconceptions about what kinds of real estate investments qualify for your 1031 exchange. Read on for a definitive list of your like-kind options. If you own investment real ...

Like-kind exchange treatment is not elective. Despite this, there are situations where a taxpayer may wish to avoid nonrecognition treatment. If this is the case, in order to avoid application of the ...

If you’ve ever owned real estate, you’ve likely heard of the 1031 exchange, also known as a like-kind exchange. Essentially, this allows business owners or investors to sell a property, acquire a new ...

RC section 1031 permits the tax-free exchange of like-kind property. If the transferor receives “boot” (such as cash) in addition to the like-kind property, the boot is currently taxable. The ...

The rules are complex and the time limitations are strict, but if you plan to sell investment property, the Starker, or like-kind, exchange will allow you to defer your profit. Let's take this example ...

In theory, 1031 exchanges seem simple enough: sell one investment property and, within 180 days, use the proceeds from that transaction to buy a replacement property, thereby deferring the need to pay ...