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2. Internal Revenue Code section 1031 - Wikipedia

   en.wikipedia.org/wiki/Internal_Revenue_Code...

   Section 1031(a) of the Internal Revenue Code (26 U.S.C. § 1031) states the recognition rules for realized gains (or losses) that arise as a result of an exchange of like-kind property held for productive use in trade or business or for investment.

3. 1031 Exchange Rules: Deadlines, Benefits and How to Qualify - AOL

   www.aol.com/navigating-1031-exchange-not-pay...

   A 1031 exchange is a real estate transaction where you trade a business-use property or one held as an investment property for a "like kind" property. 1031 Exchange Rules: Deadlines, Benefits and ...

4. Do I Need to Report a 1031 Exchange on My Tax Return? - AOL

   www.aol.com/report-1031-exchange-tax-return...

   1031 Exchange Essentials. Internal Revenue Code Section 1031 specifies rules that allow investors to do tax-deferred swaps of like-kind investment real estate. To qualify as allowable, the ...

5. 1031 Exchange Rules You Need to Know - AOL

   www.aol.com/news/1031-exchange-rules-know...

   A 1031 exchange is one of many real estate investing secrets wealthy people use to save money. Learning what a 1031 exchange is can allow you to defer taxes on the gains each time you trade ...

6. Like-kind exchange - Wikipedia

   en.wikipedia.org/wiki/Like-kind_exchange

   Fortunately, a "ceiling rule" in section 1031 takes care of this problem by providing that gain or loss is recognized, but only to the extent of the amount of boot received. For example, let's say a taxpayer receives like-kind property worth $12,000 and $8,000 in cash in exchange for old property with a basis of $14,000.

7. Tenants in common 1031 exchange - Wikipedia

   en.wikipedia.org/.../Tenants_in_common_1031_exchange

   An investor decides to sell investment property and do a 1031 exchange. He contacts a qualified intermediary (QI) and they enter into an agreement. The investment property is placed on the market. An offer to purchase the investment property is accepted and signed by the QI. Escrow for the sale is opened, and a preliminary title report is produced.

8. 1031 Exchange Rules You Need to Know - AOL

   www.aol.com/1031-exchange-rules-know-160000673.html

   Use 1031 exchanges for real estate investing to lower taxes. Skip to main content. 24/7 Help. For premium support please call: 800-290-4726 more ways to reach us. Sign in. Mail. 24/7 Help. For ...

9. Qualified intermediary - Wikipedia

   en.wikipedia.org/wiki/Qualified_Intermediary

   The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4). Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.