1031 Exchange Info From IRS.gov


Like-Kind Exchanges Under IRC Code Section 1031

This IRS publication will answer common questions regarding 1031 Exchanges, such as:

Who qualifies for the Section 1031 Exchange?

What are the different structures of a Section 1031 Exchange?

What about Reverse Exchanges?

What property qualifies for a Like-Kind Exchange?

What specific exclusions exist?

How is 'basis' calculated?

How do you report a 1031 Exchange?

and other important topics, as well as additional IRS publications and forms.

Do NOT proceed with a 1031 Exchange without consulting a qualified Intermediary, your tax professional and possibly, an attorney.