1031 Exchange Tax Law

1031 Exchange Provisions

Through a 1031-Exchange, an investor can dispose of an investment in existing propert. The equity can then be used from the Relinquished Property to purchase "like-kind" investment; For capital gains tax to be deferred, both properties must be "like-kind" and held for productive use in a trade or business, or held for improvement.

• IRS Tax Code - Like-Kind
• US Code Search Page
• US Code Section 1031
• Pub 544: Sale of Assets
• IRS Pub: Like-Kind Exchanges
• IRS Form 8824:Like Kind Exchanges (PDF)

  1031 Exchange Tax Law

  Section 1031 of the Internal Revenue Code states that no "gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held either for productive use in a trade or business or for investment."

  Deferred Exchange

  A deferred exchange occurs when "the property received in the exchange is received after the property given up." In order for an exchange to qualify as like-kind, you must comply with the 45-day written notice and receipt requirements .

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