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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. However, no legislation related to Section 1031 has been introduced in the 114th Congress (which began in January 2015).

July 22, 2015
This provision allows deferral of taxes on gains from the sale of a real estate property as long as the proceeds are reinvested in a similar property.
July 15, 2015
Keeping the like-kind exchange rule in the tax code is vital to commercial and investment real estate businesses.
July 9, 2015
Real estate like-kind exchanges are an important means of supporting the nation’s financial growth, job creation and economy.
July 8, 2015
This report provides the REALTOR® perspective on 1031 like-kind exchanges.
June 19, 2015
Quick facts about Like-Kind Exchanges for Commercial REALTORS®.