Many, however, might be less familiar with a specific form of 1031 exchange, referred to as real estate investment trust (REIT) and Delaware statutory trust (DST) 1031/721 exchanges that can ...

Even if you know no other tax code section, you likely know Section 1031. It's the ubiquitous provision allowing swaps of one business or investment asset for another without tax.

A 1031 Exchange can enable deferred taxes on gains in certain instances when an individual or partnership owns property that ...

A 1031 exchange allows real estate investors to swap one investment property for another and defer capital gains taxes, but only if IRS rules are met.

Two powerful tools in this arena – the Membership Interest Purchase Agreement (MIPA) and Section 1031 like-kind exchanges – can be strategically combined to achieve significant advantages.

One of the most attractive real estate tax benefits available in the U.S. is the like-kind exchange, which is governed by Section 1031 of the Internal Revenue Code. About one-third of all ...

Section 1031 Requirements . The exchange process must be facilitated by a Qualified Intermediary (QI), the professional who executes the exchange. QI’s hold the proceeds from the property you ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax.

In 2020, Biden's "caring economy" plan sought to close the 1031 exchange to raise funds for other programs, like universal preschool and a childcare tax credit. Last year, the president proposed ...