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Section 1031 of the U.S. Internal Revenue Code allows investors to defer capital gains taxes on the exchange of like-kind properties. 1031, or tax-deferred, exchanges hold great advantages for both investors and REALTORS®. This field guide provides access to articles, manuals, forms, ideas, and other information to help you start building your 1031 niche.
1031 Exchanges: The Basics
Internal Revenue Code Section 1031, (Wikipedia).
1031 Exchange Manual, (1031 Corporation).
A Primer on 1031 Exchanges, (Small Business Review, 2010).
The 1031 Exchange in Today's Market, (Realty Times, June 18, 2009).
1031 Exchange FAQs, (Federation of Exchange Accomodators).
Compound logic: The Wealth-Building Power of 1031 Exchanges Just Makes Sense, (Commercial Investment Real Estate, Sept.-Oct. 2008).
What to look for in a 1031 exchange facilitator, (Realty Times, Apr. 14, 2008).
Getting a handle on 1031 exchange rules, (Realty Times, Jan. 7, 2008).
1031 Exchange Do's and Don'ts, (National Real Estate Investor, Aug. 1, 2007).
Rules, Forms, & Guidelines from the IRS
Like-Kind Exchanges under IRC Code Section 1031, (Feb. 2008).
Form 8824, Like-Kind Exchanges
Publication 544: Sales and Other Disposition of Assets
Like-Kind Exchanges: Real Estate Tax Tips
Internal Revenue Code, Part 1: Income Taxes
1031 Exchanges for REALTORS®
Like-Kind Exchanges: Issue Summary, (National Association of REALTORS®).
Quiz: 1031 Exchanges, (REALTOR® Magazine Online).
How to Maximize your 1031 Exchange, (National Real Estate Investor, Mar. 2010). Q
CID 1031 Tips, (Commercial-Investment Real Estate, Sept.-Oct. 2009).
What Happens When you Sell an Exchange Property at a Loss?, (Realty Times, Mar. 5, 2009).
The "State-of-the-Art" in Like-Kind Exchanges, (Journal of Taxation, Jan. 2009). Q
Exchange Your Strategy; Investors Should Consider Alternatives to 1031 Transactions, (Commercial-Investment Real Estate, Nov.-Dec. 2008).
1031 Exchanges: Tax-Deferred, Not Tax-Free, (REALTOR® Magazine Online, Nov. 5, 2008).
Housing Counsel: Like-kind Starker Exchange, (Realty Times, Feb. 26, 2007).
Like-Kind Exchanges: Issue Summary, (National Association of REALTORS®, 2008).
Vacation home swaps get safe harbor, (Journal of Accountancy, July 2008). Q
1031 exchanges: What are the real trade-offs?, (Real Estate Finance, June 2008). Q
Structuring a simple forward like-kind exchange, (Real Estate Taxation, 1st Quarter 2007). Q
Use 1031 exchanges to close more deals; Practitioners capitalize on tax code to capture lifelong clients, (REALTOR® Magazine, Feb. 2005).
Tenancy-in-Common (TICs)
Can TICs Survive in the Existing Real Estate Market?, (Realty Times, Apr. 21, 2010).
Commercial: Has Time Run Out? Sales of tenant-in-common interests have plummeted, but don't count the securitized real estate industry out just yet, (REALTOR® Magazine, Sept. 2009).
TIC Tactic: The Delaware Statutory Trust offers 1031 Alternative for Group Investors, (Commercial-Investment Real Estate, May-June 2009).
Tenants in Common: Issue Summary, (National Association of REALTORS®).
Multi-State Issue Tracker - Tenancies in Common, (National Association of REALTORS®). Use the menu on the left to access information on TIC laws for each state.
Websites
Federation of Exchange Accomodators (FEA)—Professional organization for exchange specialists. Includes directory of exchange companies & specialists around the U.S.
Glossary of Real Estate Exchange Terminology—Basic glossary of exchange-related terms, from Asset Preservation, Inc. and James A. Smith.
eBooks & Other Resources
eBooks.realtor.org
The following ebooks and digital audiobooks are available to NAR members: Find more at .
How to Invest in Real Estate And Pay Little or No Taxes: Use Tax Smart Loopholes to Boost Your Profits By 40% (Adobe eReader)
The Tax-Free Exchange Loophole: How Real Estate Investors Can Profit from the 1031 Exchange (Adobe eReader)
Books, Videos, Research Reports & More
The resources below are available for loan through Information Central. Up to three books, tapes, CDs and/or DVDs can be borrowed for 30 days from the Library for a nominal fee of $10. Call Information Central at 800.874.6500 for assistance.
Building Wealth through 1031 exchanges, By Thomas Moylan & Moore McLaughlin, (All States 1031 Exchange Facilitator, LLC, 2006).
1031 Exchanges: How They Work, (Professional Exchange Accomodators, LLC. 2005).
The Tax-Free Exchange Loophole, By Jack Cummings, (John Wiley & Sons, Inc., 2005).
Field Guides & More
These field guides and other resources in the Virtual Library may also be of interest:
Field Guide to Investing in Real Estate
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The inclusion of links on this field guide does not imply endorsement by the National Association of REALTORS®. NAR makes no representations about whether the content of any external sites which may be linked in this field guide complies with state or federal laws or regulations or with applicable NAR policies. These links are provided for your convenience only and you rely on them at your own risk.