What Section 1031 does. Section 1031 lets you defer tax when you swap one investment or business real estate for another, as long as both are real property held for investment or productive use. Since ...

Question: What is an Internal Revenue Code Section 1031 Like-Kind Exchange? Answer: Section 1031 of the Internal Revenue Code allows a taxpayer who owns business or investment real estate to “exchange ...

Section 1031 has helped property owners build wealth through like-kind exchanges since 1921. While some rules have evolved over the years, 1031 is still a valuable strategy for real estate investors.

The Fiscal Year 2016 Budget proposes a modification of like-kind exchange transactions. As in the Fiscal Year 2015 Budget, the Administration proposes to limit the amount of capital gain deferred ...

Kelly Alton, NES Financial Corp., San Jose, Calif. The capital-intensive nature of companies engaged in oil and gas operations and the liberal rules that determine the like-kind nature of oil and gas ...

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 ...

This month we will explore the federal income tax consequences of a "like-kind" exchange. The principal advantage of a like-kind exchange is that taxable gain is not triggered at the time of the ...

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Gain from a couple’s disposition of agricultural property could not be deferred, even though the property was relinquished in a like-kind exchange that was properly executed, the Tax Court held. The ...

Internal Revenue Code Section 1031, a federal statute for deferring capital gains tax, is used in as many as 20% of commercial real estate transactions. Despite this, misunderstandings about this ...

Fourth in a series of articles. Real estate investors large and small pay capital gains tax when they sell their property -- and the bills can be sizable. There is a way, however, of deferring payment ...