Field Guide to 1031 Exchanges
Section 1031 of the U.S. Internal Revenue Code allows investors to defer capital gains taxes on the exchange of like-kind properties. 1031, or tax-deferred, exchanges hold great advantages for both investors and REALTORS®. This Field Guide provides access to articles, manuals, forms, ideas, and other information to help you start building your 1031 niche. (F. Heller, Manager, Virtual Library & Archives)
1031 Exchange FAQs, (Federation of Exchange Accomodators).
Compound logic: The wealth-building power of 1031 exchanges just makes sense, (Commercial Investment Real Estate, Sept.-Oct. 2008).
What to look for in a 1031 exchange facilitator, (Realty Times, Apr. 14, 2008).
Getting a handle on 1031 exchange rules, (Realty Times, Jan. 7, 2008).
1031 exchange do's and don'ts, (National Real Estate Investor, Aug. 1, 2007).
Show me the money: Using exchanges, (Realty Times, July 19, 2005).
1031 Exchange Manual, (1031 Corporation, 2004).
An overview of real estate like-kind exchanges, (The Appraisal Journal, July 2003). Q
Publication 544: Sales and Other Disposition of Assets
Like-Kind Exchanges: Real Estate Tax Tips
Internal Revenue Code, Part 1: Income Taxes - Scroll down to access section 1.1031 et seq.
Rev. Proc. 2002-22: Undivided fractional interests in real estate - Scroll to page 733.
Like-Kind Exchanges: Issue Summary, (National Association of REALTORS®, 2008).
Vacation home swaps get safe harbor, (Journal of Accountancy, July 2008). Q
1031 exchanges: What are the real trade-offs?, (Real Estate Finance, June 2008). Q
IRS provides Sec. 1031 personal use safe harbor for dwellings, (The Tax Adviser, May 2008). Q
Deferred exchanges: Selecting a QI and documenting the transaction, (Journal of Taxation, Nov. 2007). Q
Navigating the Maze: Developers can use these strategies to benefit from 1031 exchanges, (Commercial Investment Real Estate, July/Aug. 2007).
Structuring a simple forward like-kind exchange, (Real Estate Taxation, 1st Quarter 2007). Q
Title holding issues in 1031 exchanges, (Realty Times, Mar. 3, 2006).
Use 1031 exchanges to close more deals; Practitioners capitalize on tax code to capture lifelong clients, (REALTOR® Magazine, Feb. 2005).
Multi-asset mastery: These tax-deferred exchanges require pre-planning and careful attention, (Commercial Investment Real Estate, Nov./Dec. 2004).
Exchange eligibility: Do your properties meet IRS requirements for 1031 transactions?, (Commercial Investment Real Estate, July/Aug. 2004).
1031 details: Manage transactions precisely to maximize tax benefits, (Commercial Investment Real Estate, Mar./Apr. 2004).
Reverse Exchanges
Reverse exchanges: An alternate route, (REALTOR® Magazine, Aug. 2005).
Some practical aspects of undertaking a reverse exchange, (Business Entities, July/Aug. 2005). Q
Using the reverse Starker, (Realty Times, Sept. 29, 2003).
Reverse exchanges offer investors tax-saving benefits, (Commercial Investment Real Estate, Mar./Apr. 2003).
New safe harbor for reverse exchanges, (The CPA Journal, Jan. 2003). Q
Tenants in Common: Issue Summary, (National Association of REALTORS®).
Multi-State Issue Tracker - Tenancies in Common, (NAR). Use the menu on the left to access information on TIC laws for each state.
TIC alternative: The Delaware Statutory Trust, (National Real Estate Investor, Oct. 2008). Q
The promise (and perils) of using Delaware Statutory Trusts in real estate offerings, (Journal of Taxation, June 2008). Q
Considerations within sponsored tenants-in-common like-kind exchange programs, (Journal of Financial Planning, Feb. 2008). Q
