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  2. 1031 Exchange Rules: Deadlines, Benefits and How to Qualify - AOL

    www.aol.com/navigating-1031-exchange-not-pay...

    A 1031 exchange is a real estate transaction where you trade a business-use property or one held as an investment property ... where a 1031 exchange may not be the best path,” says Julie Baird ...

  3. 5 Ways To Pay Less in Taxes With the New 2025 Tax ... - AOL

    www.aol.com/finance/5-ways-pay-less-taxes...

    1031 Exchange. Another strategy to ... The top tax rate (37%) goes toward earned income, but stock market investments qualify for long-term capital gains tax rates, which top out at 20%.

  4. Do I Need to Report a 1031 Exchange on My Tax Return? - AOL

    www.aol.com/report-1031-exchange-tax-return...

    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 ...

  5. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 1031(a) of the Internal Revenue Code (26 U.S.C. § 1031) states the recognition rules for realized gains (or losses) that arise as a result of an exchange of like-kind property held for productive use in trade or business or for investment. It states that none of the realized gain or loss will be recognized at the time of the exchange.

  6. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    The Commission's final report took the same approach as the 1986 reform: eliminate the preferential tax rate for long-term capital gains in exchange for a lower top rate on ordinary income. [65] The tax change proposals made by the National Commission on Fiscal Responsibility and Reform were never introduced.

  7. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...

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