The Basics

Knowing some basic rules behind Internal Revenue Code 1031 can help investors defer paying capital gain tax on property dispositions, resulting in more money to invest in new property acquisition. Generally, any real property can be exchanged, provided it is held "for productive use in a trade or business" or for "investment" and is exchanged for property of "like-kind" that will also be held for one of these same purposes.

See articles below for more information of 1031 tax-deferred exchanges.

Always Consider a 1031 Exchange When Selling Non-Owner Occupied Property

House Flipping and 1031 Exchanges Don't Always Mix

Just the Basics: Tax-Deferred Exchanges Under I.R.C. § 1031

Nine Steps to 1031 Success

Protecting Your Money: How to Avoid Risk in Your 1031 Exchange

The Advantages of a 1031 Tax-Deferred Exchange

Top Ten 1031 Exchange Misconceptions

Key Considerations in 1031 Exchanges With a Qualified Intermediary

The Top Ten 1031 Exchange Terms You Need To Know

When Can I Get My Money Back?

1031 Exchange Benefits All Investors

Don't Jeopardize Your 1031 Exchange

How to Calculate Your Capital Gain

One Exchange or Many?

First American Exchange Company, LLC a Qualified Intermediary, is not a financial or real estate broker, agent or salesperson, and is precluded from giving financial, real estate, tax or legal advice. Consult with your financial, real estate, tax or legal advisor about your specific circumstances. First American Exchange Company, LLC makes no express or implied warranty respecting the information presented and assumes no responsibility for errors or omissions. First American, the eagle logo, and First American Exchange Company are registered trademarks or trademarks of First American Financial Corporation and/or its affiliates.