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Several strict requirements apply to like-kind exchanges under Section 1031. These include the requirement to “identify” a replacement property promptly. What does it mean to identify a replacement property—and how do...

Section 1031 of the Internal Revenue Code allows taxpayers to indefinitely defer tax liability on gains from the disposition of appreciated property in a like-kind exchange. This raises a key question: What qualifies as...

While we saw some major changes to the Internal Revenue Code (IRC) in 2025, one key IRC provision that did not change last year was Section 1031. As a result, conducting like-kind exchanges under Section 1031 remains a viable...

From the rise in real estate values during the COVID-19 pandemic to artificial intelligence (AI) companies’ efforts to acquire land for data centers nationwide, many real estate owners are facing the prospect of selling for...

If you started a 1031 exchange in 2025 and are planning to complete the exchange in 2026, there are some important considerations you need to keep in mind. These considerations relate primarily (but not exclusively) to the...

Conducting a 1031 exchange (or “like-kind exchange”) remains a viable tax deferral strategy for businesses and real estate investors in 2026. Eligible companies and individuals that conduct like-kind exchanges can defer...

Like-kind exchanges under Section 1031 of the Internal Revenue Code are subject to several strict rules. Taxpayers seeking to conduct like-kind exchanges must strictly comply with these rules, and they must be prepared to...

Conducting a 1031 exchange provides the ability to indefinitely defer federal tax liability on realized gain from the sale of an appreciated piece of real estate. However, this indefinite tax deferral only applies to sale...

The primary reason to conduct a 1031 exchange is that doing so provides access to indefinite tax deferral. Typically, when a taxpayer sells a property for more than its purchase price, the gain realized at the time of sale is...

Conducting a 1031 exchange can afford significant and long-term tax benefits. However, mistakes during the exchange process can disqualify transactions from eligibility for indefinite tax deferral. As a result, an informed...