Home Exchange Topics
Sign up For Updates

Subscribe to our monthly eNewsletter, The Exchange Update.

Facebook

Like us on Facebook!

Request Information

Click here to request additional information not found here.

Locate an Office

To find an office near you, click here.

Schedule a Presentation

To schedule a class or presentation, click here. 

ALSO SEE

Personal Property

The Treasury Regulations provide for the exchange of personal property held for productive use in a trade or business provided that the property transferred is like-kind or like class to the property acquired. Similar to real property exchanges, a personal property exchange provides the opportunity to defer capital gains taxes and depreciation recapture. However, for personal property exchanges, depreciation recapture may be of much more concern than it is in real property exchanges due to the shorter depreciation periods allocated to personal property. By deferring these taxes, you have more funds available to acquire assets and build your wealth.

Personal property exchanges are much more restrictive than real property exchanges with regard to the interpretation of like kind or like class. Consult with your legal and/or tax advisors with regard to your exchange transaction.

See articles below for more detailed information on personal property exchanges.

Art and Collectibles Survive Recent Congressional Scrutiny of Section 1031 Exchanges

An Overview of Personal Property Exchanges

Personal Property Exchanges

What is Intangible Personal Property?

What is Tangible Personal Property?