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2. 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.

3. 1031 Exchange Rules: Deadlines, Benefits and How to Qualify - AOL

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

   If you follow the rules governing 1031 exchanges, you can defer paying capital gains tax on the one-bedroom unit. ... Reverse exchange: In a reverse exchange, the taxpayer acquires the replacement ...

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

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

   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. 1031 Exchange Rules You Need to Know - AOL

   www.aol.com/news/1031-exchange-rules-know...

   A 1031 exchange is one of many real estate investing secrets wealthy people use to save money. Learning what a 1031 exchange is can allow you to defer taxes on the gains each time you trade ...

6. 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 ...

7. Qualified intermediary - Wikipedia

   en.wikipedia.org/wiki/Qualified_Intermediary

   The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4). Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.