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  2. Internal Revenue Code section 1031 - Wikipedia

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

    A 1031 exchange is similar to a traditional IRA or 401(k) retirement plan. When someone sells assets in tax-deferred retirement plans, the capital gains that would otherwise be taxable are deferred until the holder begins to cash out of the retirement plan. The same principle holds true for tax-deferred exchanges or real estate investments.

  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 ... a qualified intermediary of tax-deferred 1031 exchanges. She explains, “First and foremost ...

  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. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...

  6. Qualified intermediary - Wikipedia

    en.wikipedia.org/wiki/Qualified_Intermediary

    A §1031 Qualified Intermediary (QI), also known as an Accommodator, is a company that facilitates Internal Revenue Code section 1031 tax-deferred exchanges. The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4).

  7. What Is a 1031 Exchange? - AOL

    www.aol.com/1031-exchange-160000786.html

    Knowing the 1031 exchange rules helps you save on taxes.

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