(Updated July 2010)
Section 1031 of the U.S. Internal Revenue Code allows investors to defer capital gains taxes on the exchange of like-kind properties. 1031, or tax-deferred, exchanges hold great advantages for both investors and REALTORS®. This Field Guide provides access to articles, manuals, forms, ideas, and other information to help you start building your 1031 niche. (F. Heller, Manager, Virtual Library & Archives)
1031 Exchanges: The Basics
Internal Revenue Code Section 1031, (Wikipedia).
1031 Exchange Manual, (1031 Corporation).
A Primer on 1031 Exchanges, (Small Business Review, 2010).
The 1031 Exchange in Today's Market, (Realty Times, June 18, 2009).
1031 Exchange FAQs, (Federation of Exchange Accomodators).
Compound logic: The Wealth-Building Power of 1031 Exchanges Just Makes Sense, (Commercial Investment Real Estate, Sept.-Oct. 2008).
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).
Rules, Forms, & Guidelines from the IRS
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.
1031 Exchanges for REALTORS®
Like-Kind Exchanges: Issue Summary, (National Association of REALTORS®).
Quiz: 1031 Exchanges, (REALTOR® Magazine Online).
How to Maximize your 1031 Exchange, (National Real Estate Investor, Mar. 2010). Q
CID 1031 Tips, (Commercial-Investment Real Estate, Sept.-Oct. 2009).
What Happens When you Sell an Exchange Property at a Loss?, (Realty Times, Mar. 5, 2009).
The "State-of-the-Art" in Like-Kind Exchanges, (Journal of Taxation, Jan. 2009). Q
Exchange Your Strategy; Investors Should Consider Alternatives to 1031 Transactions, (Commercial-Investment Real Estate, Nov.-Dec. 2008).
1031 Exchanges: Tax-Deferred, Not Tax-Free, (REALTOR® Magazine Online, Nov. 5, 2008).
Housing Counsel: Like-kind Starker Exchange, (Realty Times, Feb. 26, 2007).
Like-Kind Exchanges: Issue Summary, (National Association of REALTORS®, 2008).
Vacation home swaps get safe harbor, (Journal of Accountancy, July 2008). Q
1031 exchanges: What are the real trade-offs?, (Real Estate Finance, June 2008). Q
Structuring a simple forward like-kind exchange, (Real Estate Taxation, 1st Quarter 2007).Q
Use 1031 exchanges to close more deals; Practitioners capitalize on tax code to capture lifelong clients, (REALTOR® Magazine, Feb. 2005).
Can TICs Survive in the Existing Real Estate Market?, (Realty Times, Apr. 21, 2010).
Commercial: Has Time Run Out? Sales of tenant-in-common interests have plummeted, but don't count the securitized real estate industry out just yet, (REALTOR® Magazine, Sept. 2009).
TIC Tactic: The Delaware Statutory Trust offers 1031 Alternative for Group Investors, (Commercial-Investment Real Estate, May-June 2009).
Tenants in Common: Issue Summary, (National Association of REALTORS®).
Multi-State Issue Tracker - Tenancies in Common, (National Association of REALTORS®). Use the menu on the left to access information on TIC laws for each state.