Learn the critical rules for 1031 exchanges when swapping farmland, dealing with family members or converting property to ...

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 ...

In general, in the case of non-retirement funds, if an individual sells their business or investment property and ultimately gains from this, then they must pay tax on that gain. However, there is an ...

For real estate investors, taxes are an inevitable part of the game. However, a 1031 exchange named after Section 1031 of the IRS tax code can help you defer capital gains taxes under certain ...

Paid non-client promotion: Affiliate links for the products on this page are from partners that compensate us (see our advertiser disclosure with our list of partners for more details). However, our ...

Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

How savvy investors use 1031s to defer capital gains and build wealth Reviewed by David Kindness A 1031 exchange is a swap of one real estate investment property for another that allows capital gains ...

In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

A 1031 exchange allows certain real estate investors to defer capital gains taxes when selling one investment property and reinvesting proceeds from the sale into another similar property. Taxes are ...

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. Most investors ...

A 1031 exchange allows you to defer your capital gains and depreciation recapture taxes from an investment property by exchanging it with another property. It might sound complicated, but if you ...