Like-kind real estate exchanges, or 1031 exchanges, have been an integral part of real estate investment for many years, dating back to the Revenue Act of 1921. While these rules have evolved over ...

Dear Liz: My husband and I are selling a commercial property for $600,000 and we have capital gains questions. Our Realtor said that we have 90 days to buy another property but suggested we don’t make ...

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Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear ...

Kiah Treece is a former attorney, small business owner and personal finance coach with extensive experience in real estate and financing. Her focus is on demystifying debt to help consumers and ...

In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

Savvy investors can use 1031 exchanges to unlock value by moving capital across markets in a play called geographic arbitrage ...

If you are a real estate investor, aspire to be an investor one day or are a licensed agent or broker who works with investors, you should understand how a Section 1031 exchange works. Most investors ...

Location is paramount to any successful commercial real estate deal, as are solid financing, a great property and reliable partners. Panic and confusion, however, are not ideal ingredients to add to ...

How savvy investors use 1031s to defer capital gains and build wealth Reviewed by David Kindness A 1031 exchange is a swap of one real estate investment property for another that allows capital gains ...

Q: Marsha, I own a single-family residence that has been a rental for many years. I purchased the house for $100,000, and I think I can sell for about $950,000. I’ve heard about “1031 exchanges” for ...