A 1031 Like-Kind Exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a strategic investment tool that allows real estate investors to defer capital gains tax on the sale of a ...

If you own investment real estate, then you’ve probably heard of the 1031 exchange. For those who are unfamiliar with the line in the tax code, here’s a simple explanation: The 1031 exchange allows ...

A Section 1031 like-kind exchange is an Internal Revenue Code provision that allows a person to not pay tax on a gain when selling real property to reinvest in real property of equal or greater value.

The Fiscal Year 2016 Budget proposes a modification of like-kind exchange transactions. As in the Fiscal Year 2015 Budget, the Administration proposes to limit the amount of capital gain deferred ...

Kelly Alton, NES Financial Corp., San Jose, Calif. The capital-intensive nature of companies engaged in oil and gas operations and the liberal rules that determine the like-kind nature of oil and gas ...