Question: What is an Internal Revenue Code Section 1031 Like-Kind Exchange? Answer: Section 1031 of the Internal Revenue Code allows a taxpayer who owns business or investment real estate to “exchange ...

On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”) which expands the filing and payment deadline relief announced by the Internal Revenue Service (“IRS”) in March. The March announcement ...

January 6, 2026 - Real estate investors continually look for strategies to maximize after-tax returns and preserve capital.

Discover the benefits of swapping like-kind properties under IRS 1031 rules to avoid capital gains taxes, and learn about ...

Is “deal or no deal” a popular refrain from a successful game show or is it the voice of real estate investors who are growing concerned about the potential repeal of Section 1031 of the Internal ...

Internal Revenue Code Section 1031, a federal statute for deferring capital gains tax, is used in as many as 20% of commercial real estate transactions. Despite this, misunderstandings about this ...

Real estate prices are expected to rise up to 5 percent this year, and some investors may try to cash in on the market using an option that is gaining in popularity. Section 1031 exchanges allow an ...

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 the ...

“What is your favorite section of the Internal Revenue Code?”It’s why so-called 1031 exchanges have long been favored by the commercial real estate sector. And why they have long been wary of seeing ...