Sep 11, 2025 · 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.

Information about the like-kind exchange and requirements under IRS Code Section 1031 for recognizing a gain or loss.

Nov 29, 2023 · The 1031 exchange process involves strict timelines and rules that must be followed to successfully defer capital gains tax. Below are some essential points to keep in …

Aug 8, 2024 · Named after the section of the Internal Revenue Code (IRC) that defines its many rules and regulations, the 1031 exchange permits an investor to defer tax payment by …

Sep 8, 2023 · Explore 1031 Exchange Rules to defer capital gains tax. Learn about various exchange types, key rules, tax implications, exceptions, and special cases.

Nov 17, 2025 · Learn everything you need to know about how the 1031 exchange rules work, including the 1031 exchange timeline, process, and types of exchanges.

3 days ago · Navigate the critical IRS requirements for a successful 1031 tax-deferred exchange. Understand deadlines, like-kind property definitions, and taxable boot.

Learn the 1031 exchange rules, like-kind property requirements, and 1031 exchange timeline. Use a qualified intermediary to maximize tax deferral real estate benefits

Feb 18, 2025 · According to Section 1031 of the U.S. Internal Revenue Code, no gain or loss is recognized on the exchange of real property held for business or investment purposes, …

Understand the 1031 exchange basics and learn how to defer capital gains tax on your business or investment property sales.

Oct 16, 2024 · Before we dig into 1031 exchange requirements, let’s revisit what this type of transaction is and what is involved. Then, you can decide if a 1031 exchange is a good idea.

Mar 26, 2025 · Now, eligible real property can include: Even long-term leasehold interests (typically 30 years or more) may qualify in some cases. It’s also worth noting: the properties …

To fully defer your gain, the replacement property must be equal or greater in value than the relinquished property, and you must reinvest all proceeds and maintain at least the same …

Jul 2, 2025 · Do you qualify for a 1031 exchange? Here are the basic requirements for a 1031 exchange, according to Los Angeles -based accountant Harlan Levinson: The homes must be …

What are the different structures of a Section 1031 Exchange? To accomplish a Section 1031 exchange, there must be an exchange of properties. The simplest type of Section 1031 …

Apr 13, 2025 · 1031 exchanges remain a popular investment route for those who want to defer capital gains taxes. Since you can indefinitely continue the process, you delay tax payments if …

Before initiating a 1031 exchange, evaluate whether this strategy aligns with your goals and property type. A 1031 exchange applies only to investment or business-use properties; …

6 days ago · A 1031 exchange is a tax-deferred exchange where a taxpayer sells one or more real estate assets held for productive use in a trade or business or for investment (referred to …

IRC Section 1031 offers investors a unique opportunity to defer capital gains tax by reinvesting proceeds from the sale of investment or business property into similar “like-kind” property.

To successfully complete a 1031 exchange, it is crucial to understand the legal requirements and have the necessary paperwork in order. Let's dive deep into each document and its …

Master all 1031 exchange rules and IRS regulations. Learn about like-kind property requirements, timing rules, identification procedures, and compliance requirements.

Jun 30, 2025 · To qualify for a 1031 exchange, both the property being sold and the property being acquired must be real estate held for investment or business purposes. This includes …

Are you considering a 1031 exchange but unsure where to start? This tax-deferral strategy can help eligible investors reinvest in properties without immediate capital gains taxes. However, …

To understand the rules required to complete a successful 1031 exchange, first you must understand the key players and the structure of a successful transaction. Remember, …

Nov 13, 2025 · 1031 exchanges: What to know about tax-deferred swaps Legal Matters: Understanding IRS regulations for property exchanges can save you thousands in taxes. …

4 days ago · With new clarifications and reinforced requirements for timelines, ownership tests, and qualified intermediaries, the 2025 guidelines help investors understand the compliance …

Nov 14, 2025 · 1031 Like-Kind Exchanges Overview A 1031 Like-Kind Exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a strategic investment tool that allows real …