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 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?