ARTICLES

Browse through the list of articles below and click through to any of interest.

Basic Information about Section 1031 Exchanges

• Section 1031 Exchanges - The Basics
• Is the Term "Like-Kind" Confusing to You? Here's a Simple Explanation
• "Held for Investment" - What's That? 
• Dealer Property Issues - Property Held for Sale
• Liquidity of Funds

Specific Topics

• Can I Use a Section 1031 Exchange to Build or Improve a Property?
  
• What Do I Put in My Purchase Agreement if I Want to Do a Section 1031 Exchange?
  
• What About Refinancing Before or After an Exchange?
  
• Exchanging Foreign Properties
• Demystifying the Reverse Exchange
  
• Converting Investment Property to Principal Residence? New Limits on Gain Exclusion!
  
• Development Rights are Like-Kind to Real Property
  
• To Combine or Not to Combine - That is the Question
• Guidance on the Exchange of Vacation Homes via Rev. Proc. 2008-16
• Section 1031 Exchanges and the Auction Industry
• Defining the Section 1031 Exchange Term "Like-Kind" 
• The Requirements for Maximum Tax Deferral
  
• Section 1031 Exchanges and Conservation Easements 
• It's All Relative - Related Party Issues in Section 1031 Exchanges 
• The Deferred Sales Trust
  

• Looking for Tax Savings? Look to Like-Kind Exchanges
  

• A Year-End Exchange
• Reverse Exchange Rolls into a Forward Exchange
• An Exchange that Morphed into an Improvement Exchange
  

• The Power of the Section 1031 Tax-Deferred Exchange - Free Spreadsheet

• IRS Audits - How to Avoid Them
• Selling, Serving, and Being Serious
• Capital Gain Tax Increases Coming