A tax rule from 1921 lets landlords swap one rental property for another indefinitely without ever triggering a capital gains ...

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Chaining 1031 exchanges defers capital gains indefinitely, and Section 1014's stepped-up basis permanently erases all deferred tax when the owner dies. Replacement property must be identified within ...

Businessman holds a folder while standing next to a businesswoman viewing an apartment building. A 1031 exchange is potentially most impactful for those who own or profit from holding real property.

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. For commercial real estate developers, IRS Code Section ...

Definition of real property (Treasury Regulations effective Dec. 2020) What qualifies and what does not “Held for investment” requirement and relevant case law Business vs. investment use ...

A 1031 Exchange is a valuable tool for real estate investors to defer capital gains tax when investment property is sold, provided the proceeds are reinvested in replacement property. According to the ...

This article is part of a series by Stuart F. Wallace of HunterMaclean. Click here to read part one, and click here to read part three. February 20, 2026 - Once the basic concept of a 1031 exchange is ...