1031 Net Lease is dedicated to assisting you in a timely stress free 1031 exchange. Our proven process is clear and simple.
- Determine your investment strategy and objectives
- Identify potential like kind properties for exchange
- Assist with market analysis
- Facilitate the exchange from start to finish
Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.
The Basics
Internal Revenue Code Section 1031, (Wikipedia).
1031 Exchange Manual, (1031 Corporation).
1031 Exchange FAQs, (Federation of Exchange Accommodators).
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).
IRS Rules, Forms, & Guidelines
Like-Kind Exchanges under IRC Code Section 1031, (Feb. 2008).
Form 8824, Like-Kind Exchanges
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.)
