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 ...

Forbes contributors publish independent expert analyses and insights. Roger Valdez writes about housing economics and policy. During my time working with and for real estate investors, I heard about ...

Section 1031 of the Internal Revenue Code allows you to avoid taxes on investment property when you buy another property – if you follow the rules. There are four ...

The MarketWatch News Department was not involved in the creation of this content. A survey of real estate investors and industry professionals identifies five core strategies to help guide clients to ...

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 ...

“What is your favorite section of the Internal Revenue Code?”It’s why so-called 1031 exchanges have long been favored by the commercial real estate sector. And why they have long been wary of seeing ...

One of the most powerful and effective tools in a commercial real estate investor’s toolbox can be a 1031 exchange. Under Section 1031 of the Internal Revenue Code, a 1031 exchange gives CRE investors ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

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 ...

RC section 1031 permits the tax-free exchange of like-kind property. If the transferor receives “boot” (such as cash) in addition to the like-kind property, the boot is currently taxable. The ...