IRC Section 1031(a) provides that no gain or loss is recognized if property held for productive use in a trade or business or for investment is exchanged solely for property of a “like-kind” to be ...

Discover the 10 essential rules for using a 1031 exchange: timing deadlines, like-kind property requirements, tax deferral, what qualifies, and frequent pitfalls to avoid.

Selling real estate for more than you paid for it is a good thing, but depending on the amount of your profit, it could ...

Like-kind exchange treatment is not elective. Despite this, there are situations where a taxpayer may wish to avoid nonrecognition treatment. If this is the case, in order to avoid application of the ...

Question: We have a rental condo in San Jose and are considering a like-kind exchange for a rental property closer to home in Monterey. We would like to get a local “starter” house or condo for our ...

Editorial Note: Blueprint may earn a commission from affiliate partner links featured here on our site. This commission does not influence our editors' opinions or evaluations. Please view our full ...

Kelly Alton, NES Financial Corp., San Jose, Calif. The capital-intensive nature of companies engaged in oil and gas operations and the liberal rules that determine the like-kind nature of oil and gas ...

RC section 1031 permits the tax-free exchange of like-kind property. If the transferor receives “boot” (such as cash) in addition to the like-kind property, the boot is currently taxable. The ...

The rules are complex and the time limitations are strict, but if you plan to sell investment property, the Starker, or like-kind, exchange will allow you to defer your profit. Let's take this example ...

Fourth in a series of articles. Real estate investors large and small pay capital gains tax when they sell their property -- and the bills can be sizable. There is a way, however, of deferring payment ...