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Section 1031 Like-Kind Exchange

Current tax law permits an investor in real estate to defer capital gains taxes on exchanging an investment property for another property of like kind that is also held for investment, so long as the taxpayer satisfies numerous requirements and consummates a purchase of replacement property within 180 days of the transfer of the relinquished property. In the 113th Congress, several tax reform proposals included repealing or severely limiting Section 1031.

April 3, 2015
An exploration of commercial issues in 2015: the 1031 Like-Kind exchange, commercial lending, and net neutrality.
April 3, 2015
Why "Better Block" is a cornerstone of NAR's advocacy agenda, and where commercial legislation stands in NAR's agenda.
February 28, 2014
On Wednesday, Feb. 26, 2014, House Ways and Means Committee Chairman Dave Camp (R-MI) released his long-awaited discussion draft for comprehensive reform of the tax code.
January 17, 2014
On Jan. 16, 2014, NAR joined with a group of 18 other real estate associations in sending a comment letter to Senate Finance Committee Chairman Max Baucus (D-MT) regarding a staff discussion draft released by the Committee on Nov. 21, 2013.

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