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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, also called a like-kind exchange, ... Changes and Updates to 1031 Exchange Rules for 2025. So far, there are no proposed tax changes for 2025. However, ...

  3. 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.

  4. 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 ...

  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. 1031 Exchange Rules You Need to Know - AOL

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

    Use 1031 exchanges for real estate investing to lower taxes. Skip to main content. Sign in. Mail. 24/7 Help. For premium support please call: 800-290-4726 more ways to ...

  7. Tenants in common 1031 exchange - Wikipedia

    en.wikipedia.org/.../Tenants_in_common_1031_exchange

    Tenants in common 1031 Exchange is a form of real estate asset ownership in the United States in which two or more persons have an undivided, fractional interest in the asset, where ownership shares are not required to be equal, and where ownership interests can be inherited. Each co-owner receives an individual deed at closing for his or her ...

  8. 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 ...

  9. Capital gains tax in the United States - Wikipedia

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

    Section 1031 exchange—If a business sells property but uses the proceeds to buy similar property, it may be treated as a "like kind" exchange. Tax is not due based on the sale; instead, the cost basis of the original property is applied to the new property.

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