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1031 Resources

1031 Resource Center

Welcome to Accruit’s 1031 Resource Center—your go-to source for expert insights, practical guidance, and in-depth analysis on all things related to like-kind exchanges. Our collection of educational articles and resources are authored by 1031 specialized attorneys and renowned industry experts who bring decades of experience and thought leadership to the table. Whether you’re new to 1031 exchanges or navigating complex transactions, our content is designed to inform, empower, and help you make confident decisions.

1031 Articles

1031 Resources

Not all Qualified Intermediaries are created equal. Accruit has been a leading, national Qualified Intermediary and Exchange Accommodation Titleholder, specializing in all types of 1031 exchanges for over 25 years.

Learn how to transform tax liability into cash flow for future investments in real estate with a 1031 exchange.

Learn more about Accruit’s protocols to ensure the safety and security of exchange funds, as a trusted 1031 service provider.

Gain a general understanding of tax deferral with a 1031 Exchange and the rules and regulations set forth by IRC §1031.

Nearly all land qualifies for a 1031 Exchanges. Learn more about 1031 Exchanges specific to transactions involving types of land in this flyer.

Learn more about using exchange funds for construction or improvements to property with a Build-to-Suit or Improvement Exchange within this flyer.

Gain a general understanding of Reverse Exchanges, when an Exchanger needs to acquire their Replacement Property prior to selling their Relinquished Property.

Explore the various types of Replacement Property in a 1031 Exchange, including both active and passive real estate investment options.

This flyer explores intangible assets, such as perpetual easements, leases, and permits as defined by federal regulations, that are considered like-kind for 1031 exchange treatment.

A Leasehold Improvement Exchange may allow an Exchanger to acquire improvements built on Related Party land, learn more in this flyer.

This document contained final regulations relating to exchanges of real property under Section 1031 of the Internal Revenue Code (IRC).  The final regulations are effective for exchanges occurring on or after April 11, 1991

Rev. Proc. 2008-16 establishes a safe harbor under which a dwelling unit used as a vacation or second home may qualify as relinquished or replacement property in a 1031 exchange, provided specific rental and personal use requirements are met.

Under Internal Revenue Code (IRC) section 1031, no gain or loss is recognized when companies sell business or investment property and acquire property that is like-kind.

Rev. Proc. 2000-37 provides a safe harbor allowing Exchangers to complete a “parking exchange” by using an Exchange Accommodation Titleholder (EAT) to temporarily hold replacement property in a reverse 1031 exchange.

Rev. Proc. 2002-22 provides guidance on the IRS’s conditions for issuing private letter rulings on tenant-in-common (TIC) ownership arrangements in real estate, clarifying how such interests may qualify for like-kind exchange treatment under Section 1031.

Notice 2005-3 provides guidance on the treatment of liabilities in like-kind exchanges under Section 1031, clarifying how debt assumed or relieved affects the calculation of gain or boot received in the transaction.