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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.

November 9, 2014
Meet NAR's 2015 leadership team.
October 31, 2014
Download a PDF or Word document of the Conversations with Real Insight Toolkit.
Topics: Real Insight
September 18, 2014
Public comments are due by COB Friday, November 14, 2014.
Topics: Clean Water Act
May 17, 2014
Information on the core standards for state and local REALTOR® associations, aiming to ensure high-quality service for REALTORS®.
November 15, 2012
The purpose of this fact sheet and suggested voluntary guidelines is to increase real estate professionals’ awareness, knowledge, and understanding of the potential money laundering risks surrounding real estate and enable them to identify practical measures to mitigate the risks.

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