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… Since 1921, the rules for qualifying and completing 1031 exchanges have gradually broadened and become less … specific holding periods by which a taxpayer must abide for property to meet the definition of “like kind” or held for … holding period the better. However, a taxpayer who is disqualified from utilizing the benefits of Section 1031 would …
… and generating misleading information related to Section 1031 Like-Kind Exchanges – one of the real estate industry’s … “No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or … in trade and other property held primarily for sale is disqualified from like-kind exchange treatment.  It couldn’t be …
… situation arises when an Exchanger has sold a ranch or farm property along with Federal or State grazing permits and/or … to fee ownership interests in real property and therefore qualified as part of the overall real property transaction. … on whether that interpretation would be upheld. New 1031 regulations were issued in December 2020 by the IRS and …
… Top 25 1031 Exchange FAQs 1. Can some of the members of an LLC do … own exchange or cash out at the time of the sale of the property? The IRS Code does not allow members/partners to do … what was paid off upon closing of the old property. 3. The Qualified Intermediary wants how much just to hold my …
… Many investors are aware of 1031 exchanges, and their usefulness in their real estate portfolios. These investors use 1031 exchange to reposition their investments to other … area with mixed-use properties driving the economy. Property values in and around the neighborhood have …
… Chassidy Goolsby will be presenting a 1-hour CE Course on 1031 Exchanges to the members of the Land Title Association … The course will provide an overall understanding of a 1031 exchange in relation to the Real Estate Industry. The … law changes and their effect on the 1031 exchange, and the Qualified Intermediaries role in a 1031 exchange. Learn more …
… As I have communicated over the last nine months, repeal of 1031 like-kind exchanges is a topic of discussion in … with our Congressmen and women. Our arguments for retaining 1031s are solid and are being heard. Based upon 90 plus … of strong tax policy supporting the continuation of IRC § 1031, members of Congress are beginning to understand that …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

Video: What is a Leasehold Improvement Exchange?
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Considerations for 1031 Exchanges Involving Foreign Property
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Disaster Extensions and 1031 Exchanges
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The deadlines imposed by IRC Section 1031 and the corresponding Regulations are static, with no ability for Exchangers to apply for ...
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