A 1031 real estate exchange, also known as a like-kind exchange, is a tax-deferral strategy used by real estate investors to defer capital gains taxes on the sale of an investment property. Named ...

A 1031 Exchange is a transaction where the IRS allows you to sell a real estate investment, not your personal residence, and replace it with another, without paying tax on the gain of the first ...

Section 1031, also called the like-kind exchange, is a provision of the Internal Revenue Code (IRC) that allows business owners and investors to defer federal taxes on exchanged real estate.

Like-kind real estate exchanges, or 1031 exchanges, have been an integral part of real estate investment for many years, dating back to the Revenue Act of 1921. While these rules have evolved over ...

A "like-kind," or Section 1031, exchange can allow people to defer capital gains taxes when they sell commercial, rental or investment real estate.

A 1031 exchange defers both state and federal capital gains taxes. Any income property generally qualifies, including an owner-occupied building if properly structured.

What is a 1031 exchange? 1031 Exchange is a tax deferral strategy under IRS section 1031, providing a temporary tax exemption on any gains from the sale of business or investment property. To ...

A 1031 exchange aims to cut investors’ tax bill by using Section 1031 of the tax code, which allows real estate investors to sell an investment property and replace it with a similar property ...

He said the new tax reform act eliminated exchanges for everything (equipment, cars, etc.) but not for real estate. Also, the 1031 exchange rules have not changed since 1984.

For real estate investors, using a 1031 exchange means you are selling one piece of investment real estate (a home, an office building, a retail center, a warehouse, etc.) for another, but the ...

If you are a real estate investor, aspire to be an investor one day or are a licensed agent or broker who works with investors, you should understand how a Section 1031 exchange works.

So plan accordingly. Allen C. Buchanan, SIOR, is a principal with Lee & Associates Commercial Real Estate Services in Orange. He can be reached at [email protected] or 714.564.7104.