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  2. Internal Revenue Code section 1031 - Wikipedia

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

    1031(e) stipulates that livestock of different sexes do not qualify for like kind exchange. 1031(h)(1) stipulates that real property outside the United States and real property located in the United States are not of like kind. The sale of the relinquished property and the acquisition of the replacement property do not have to be simultaneous.

  3. 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 ...

  4. 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 for a "like kind" property. 1031 Exchange Rules: Deadlines, Benefits and ...

  5. 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 ...

  6. 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 ...

  7. 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.

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