1031 Exchange General Information
Tax Deferral & Exclusion Strategies: Key Sections of the Internal Revenue Code
The History of Section 1031 of the Internal Revenue Code
Quick Overview of 1031 Exchanges
A Guide to 1031 Exchanges by Investors 1031 Exchange. All Rights Reserved.
What Is a 1031 Tax-Deferred Exchange?
Navigating 1031 Exchange Fees, Costs, and Charges: What You Need to Know
1031 Exchange Holding Period Explained: What Investors Need to Know
Understanding Like-Kind Exchanges: Everything You Need to Know
Breaking Down the 1031 Exchange 2-Year Rule for Smarter Investing
1031 Exchange Transaction Information
The Role of the 1031 Exchange Qualified Intermediary
Choosing the Right Qualified Intermediary
You Have a Choice: Using an Independent Qualified Intermediary
Assigning the Purchase and Sale Agreement to a Qualified Intermediary
Completing a Forward 1031 Exchange with Investors 1031 Exchange
Downsizing with a 1031 Exchange: What Investors Need to Know
From Farmland to Future Growth: How 1031 Exchanges Work for Agricultural Land
Do You Need to Disclose a 1031 Exchange? What Every Investor Should Know
Can You Buy Land with a 1031 Exchange? Rules and Strategies for Real Estate Investors
Using 1031 Exchanges to Consolidate or Diversify Real Estate Investments
Understanding Direct Deeding in 1031 Exchanges: How the Process Works Today
Does an Exchange Cooperation Clause Count as Identification in a 1031 Exchange?
FAQs and Glossaries
Section 1031 Exchange FAQs: What Investors Need to Know
FAQ: Self-Directed Individual Retirement Accounts
1031 Exchange Glossary, Definitions and Terms
1031 Exchange Glossary: Oil & Gas-Related Terms
What Is a Good IRR for Real Estate?
How Understanding 1031 Exchanges Can Elevate Your Real Estate Career
Can You Use a 1031 Exchange for Foreign Property?
What is the difference between a 1031 Exchange and a 721 Exchange?
1031 Exchange Income Tax Consideration
Understanding Passive Activity Losses in the Context of a 1031 Exchange
How UPREITs Can Serve as Replacement Property in a 1031 Exchange
Understanding Depreciation Recapture and Income Tax Liability
Debt in 1031 Exchanges: How Mortgage Boot Can Trigger Unexpected Taxes
The Hidden Tax Trap: California’s Claw-Back on Out-of-State 1031 Exchanges
Seller Carry Back Financing Combined with a 1031 Exchange
Reporting a 1031 Exchange on Your Taxes: What Investors Need to Know
Reinvesting Appropriate Amounts In The Like-Kind Replacement Property
Permissible and Non-Permissible Closing Costs for 1031 Exchanges
Navigating Depreciation Recapture in Real Estate Transactions
IRS Form 8824: A Step-by-Step Guide for Reverse 1031 Exchanges
When 1031 Exchanges Fail: How Installment Sales Can Save Your Tax Deferral
Does Property Sold Under a Contract for Deed or Land Contract Qualify for 1031 Exchange Treatment?
Active vs. Passive Real Estate Investment Income: What's the Difference and Why It Matters
Depreciation Recapture: Tax Rates and Compliance Requirements
Can You Defer a Loss Using a 1031 Exchange? Understanding the Strategy and Its Implications
How to Defer Capital Gains and Depreciation Recapture Taxes Indefinitely With a 1031 Exchange
How to Calculate Capital Gains in Multi-Property 1031 Exchanges
Cost Segregation Benefits: Maximize Your Real Estate Tax Savings
Are 1031 Exchange Costs Tax-Deductible? What Investors Should Know
State Tax Rules for 1031 Exchanges: Understanding Non-Conforming States
Breaking Down Capital Gains Taxes on Real Estate: What Every Investor Should Know
Understanding the Corporate Transparency Act: What It Means for Real Estate Investors
How to Use a 1031 Exchange When You Inherit Investment Property
Delaware Statutory Trust, Tenant-In-Common or Co-Ownership of Real Estate
UPREITs as a 1031 Exchange Replacement Property Strategy
TIC Roundtable Discussion: Fractionalized, but Not Fractured
Related Party 1031 Exchanges: Evaluating Co-Ownership (CORE) and Tenant-in-Common (TIC) Interests
Tenant-in-Common (TIC) Investments: A 1031 Exchange Option Worth Considering
Key Players in a Tenant-in-Common (TIC) Investment Offering
Delaware Statutory Trust (DST) vs. Tenant-in-Common (TIC): Which is Better for 1031 Investors?
Understanding Delaware Statutory Trusts (DSTs)
1031 Exchange Debt Rules: What Investors Should Know
Understanding Partial 1031 Exchanges and Cash-Out Options
Fractional Ownership and 1031 Exchanges: Accessing Real Estate
How Delaware Statutory Trusts (DSTs) Can Enhance Your 1031 Exchange for Passive Income Growth
Reverse 1031 Exchange Strategies
Why Consider a Reverse 1031 Exchange?
What to Know Before Opening a Reverse 1031 Exchange
Understanding Non-Safe Harbor Reverse Exchanges: Lessons from Bartell v. Commissioner
Navigating Insurance Coverage Requirements in Reverse 1031 Exchanges
Income Tax Reporting Issues with Reverse 1031 Exchanges
Understanding Reverse 1031 Exchanges: A Quick Overview
An In-Depth Introduction to Safe-Harbor Reverse 1031 Exchanges
Types of 1031 Parking Exchanges: Reverse, Improvement, and Combination Structures Explained
Reverse and Improvement 1031 Exchanges Beyond the Safe Harbor: What Investors Should Know
Improvement 1031 Exchange Strategies
Understanding Improvement 1031 Exchanges (Build-to-Suit or Construction Exchanges)
How to Start an Improvement (Build-to-Suit) 1031 Exchange
Liability and Insurance Coverage in Reverse and Improvement 1031 Exchanges
Advanced Build-to-Suit 1031 Exchange Strategies: Building on Property Already Owned
Understanding Leasehold Improvement Exchanges in 1031 Transactions
Advanced & Specialized 1031 Exchange Strategies
Understanding Short Sale and Foreclosure 1031 Exchanges
Understanding Related Party Rules in 1031 Exchanges
Tax-Deferred, Like-Kind Exchange of Tobacco Quota Buyout Payments
Summary of Changes to Section 121 in the Housing and Economic Recovery Act of 2008
Sale-Leaseback in the Context of the 1031 Tax-Deferred Exchange
Real Estate With Combined Use as Primary Residence and Investment Property
Purchasing Notes as Replacement Property in a 1031 Exchange
Partnership Considerations When Structuring 1031 Exchanges
Overview of Combining a 1031 Exchange with a Section 121 Exclusion
1031 Like-Kind Exchanges for Farmers: A Complete Guide to Agricultural Property
Multiple Parties Can Exclude Capital Gains Upon the Sale of Their Primary Residence
Failed 1031 Exchange May Qualify for Installment Sale Treatment
Combining Sections 1031 and 121 on the Sale or Exchange of Real Estate
Combining Reverse and Improvement 1031 Exchanges
Can Vacation Homes and Second Homes Qualify for a 1031 Exchange?
Advanced Improvement 1031 Exchange Strategies: Improvements on Property Owned by a Related Party
1031 Exchanges of Timberland and Timber
1031 Exchanges Involving Water Rights (Riparian Water Rights)
1031 Exchanges Involving Investments in Energy: Oil, Gas, Water, and Wind
Can a Short Sale Qualify for a 1031 Exchange Without Cash Involved?
1031 Exchange Related Party Rules: What Investors Need to Know
How 1031 Exchanges Can Increase Realtors’ Commissions
Exchange Alternatives with UPREITs and 721 Exchanges
How to Combine a 1031 Exchange with an Opportunity Zone Investment
Tax Strategies for Mineral Rights: How 1031 Exchanges Can Help
Beyond 1031 Exchanges: REITs vs. REIT ETFs — Which Fits Your Long-Term Strategy?
Can Housing Co-Ops Qualify for a 1031 Exchange?
Transferable Development Rights and 1031 Exchanges: Understanding How They Work Together