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  • What Is a 1031 Exchange? Know the Rules - Investopedia
    Discover the rules for using a 1031 exchange, including timing deadlines, like-kind property requirements, tax deferral, what qualifies, and frequent pitfalls to avoid
  • What is a 1031 exchange? - Fidelity Investments
    A 1031 exchange is a strategy that can allow real estate investors to defer capital gains taxes on sales of investment properties To ensure the exchange qualifies under Section 1031, you must follow a strict set of rules, and work with an independent third party know as a qualified intermediary (QI) A 1031 is a highly complex strategy with the potential for significant tax consequences If
  • 1031 Exchange: Rules And Basics To Know – Forbes Advisor
    A 1031 exchange, named after Section 1031 of the U S Internal Revenue Code, is a strategic tool for deferring tax on capital gains You can leverage it to sell an investment property and reinvest
  • 26 U. S. Code § 1031 - Exchange of real property held for productive use . . .
    26 U S Code § 1031 - Exchange of real property held for productive use or investment U S Code Notes prev | next (a) Nonrecognition of gain or loss from exchanges solely in kind
  • Like-kind exchanges - Real estate tax tips - Internal Revenue Service
    Like-kind exchanges -- when you exchange real property used for business or held as an investment solely for other business or investment property that is the same type or “like-kind” -- have long been permitted under the Internal Revenue Code Generally, if you make a like-kind exchange, you are not required to recognize a gain or loss under Internal Revenue Code Section 1031 If, as part
  • What Is a 1031 Exchange and How Does It Work? - Ramsey
    A 1031 (or like-kind) exchange lets you avoid paying capital gains tax when you sell an investment property if you reinvest the money into a similar investment property (business, rental, etc ) within a certain time You have 45 days to identify a potential new property and 180 days to complete the purchase after selling your old property to qualify for a 1031 exchange Following these
  • eCFR :: 26 CFR 1. 1031-0 -- Table of contents.
    § 1 1031-0 Table of contents This section lists the captions that appear in the regulations under section 1031
  • Guide to 1031 Exchanges | EisnerAmper
    Leverage a 1031 exchange to defer capital gains taxes on real estate Learn the rules, types, and potential pitfalls of this powerful tax-deferral strategy with our comprehensive guide
  • 1031 Experts - Defer Capital Gains Tax with a 1031 Exchange
    Section 1031 of the IRS code lets you defer tax when selling a business or investment property—allowing you to reinvest the full proceeds into a new property Let our experts guide you through every step
  • 1031 Exchange Rules 2026: How to Defer Capital Gains on Investment . . .
    A 1031 exchange defers capital gains tax when selling investment property You have 45 days to identify a replacement and 180 days to close Full rules, timelines, and qualified intermediary requirements





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