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

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

    A 1031 exchange allows certain real estate investors to defer capital gains taxes when selling one investment property and reinvesting proceeds from the sale into another similar property. Taxes ...

  3. Navigating 1031 Exchange to Not Have To Pay Taxes - AOL

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

    A 1031 exchange, also called a like-kind exchange, is a real estate transaction where you trade a passive-income-generating property — a business-use property or one held as an investment ...

  4. 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 ...

  5. 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. It states that none of the realized gain or loss will be recognized at the time of the exchange.

  6. 1031 Exchange Rules You Need to Know - AOL

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

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

  7. 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.

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