What Is a 1031 Exchange? Know the Rules - Investopedia Discover the rules for using a 1031 exchange, including timing deadlines, like-kind property requirements, tax deferral, what qualifies, and frequent pitfalls to avoid
What Is a 1031 Exchange and How Does It Work? - Ramsey A 1031 (or like-kind) exchange lets you avoid paying capital gains tax when you sell an investment property if you reinvest the money into a similar investment property (business, rental, etc ) within a certain time
26 U. S. Code § 1031 - Exchange of real property held for productive use . . . No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment if such real property is exchanged solely for real property of like kind which is to be held either for productive use in a trade or business or for investment
Like-Kind Exchanges Under IRC Section 1031 IRC Section 1031 provides an exception and allows you to postpone paying tax on the gain if you reinvest the proceeds in similar property as part of a qualifying like-kind exchange
Internal Revenue Code section 1031 - Wikipedia Section 1031 (a) of the Internal Revenue Code (26 U S C § 1031) states the recognition rules for realized gains (or losses) that arise as a result of an exchange of like-kind property held for productive use in trade or business or for investment
1031 Exchange Qualified Intermediary | Investment Real Estate | 1031X A 1031 exchange — also called a like-kind exchange — applies to all investment and business-use real estate, including commercial, multifamily, industrial, NNN, Delaware Statutory Trust (DST), and mixed-use properties
1031 Exchange: The Rules and Costs Explained (2026 Update) A 1031 exchange is a tax-deferral strategy that allows the owner of an investment or business property to sell that property and reinvest the proceeds into another “like-kind” property without immediately paying capital gains taxes
1031 Exchanges: Rules, Timelines and Tax Implications | Chase Successful 1031 exchanges can involve various property types such as residential, commercial or vacant land, but not personal property A 1031 exchange allows you to defer paying capital gains taxes on an investment property sale by reinvesting the proceeds into a similar property