
What Is a 1031 Exchange? Know the Rules - Investopedia
Dec 15, 2025 · Discover the rules for using a 1031 exchange, including timing deadlines, like-kind property requirements, tax deferral, what qualifies, and frequent pitfalls to avoid.
Like-kind exchanges - Real estate tax tips - Internal Revenue Service
Information about the like-kind exchange and requirements under IRS Code Section 1031 for recognizing a gain or loss.
What is a 1031 exchange and how does it work? | Fidelity Investments
Jul 21, 2025 · Learn how a 1031 exchange can help real estate investors defer capital gains taxes by reinvesting in like-kind properties. Discover the rules, benefits, and why expert guidance is essential.
What Is a 1031 Exchange and How Does It Work? - Ramsey
Nov 14, 2024 · A 1031 (or like-kind) exchange lets you avoid paying capital gains tax when you sell an investment property if you reinvest the money into a similar investment property (business, rental, …
1031 Exchange: Rules And Basics To Know – Forbes Advisor
Nov 29, 2023 · What Is a 1031 Exchange? A 1031 exchange, also known as a like-kind exchange, is a powerful tax-deferment strategy popular with experienced real estate investors.
What is a 1031 Exchange? Understanding Tax-Deferred Real Estate ...
Sep 12, 2025 · A 1031 exchange is a tax strategy used by real estate investors to defer paying capital gains taxes on the sale of an investment property. It involves selling one investment property and …
IRS 1031 Exchange: Complete Guide to Tax-Deferred Property Swaps
Jan 13, 2026 · An IRS 1031 exchange (named for Internal Revenue Code Section 1031) allows real estate investors to defer capital gains taxes when selling investment property by reinvesting …
1031 Exchange: How it Works - TurboTax Tax Tips & Videos
Nov 1, 2025 · Whether you're a first-time investor or a seasoned property owner, a 1031 exchange can impact your tax strategy significantly. With this type of transaction, real estate investors who sell …
26 U.S. Code § 1031 - LII / Legal Information Institute
No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment if such real property is exchanged solely for real property of like kind …
Internal Revenue Code section 1031 - Wikipedia
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 …