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Field Guide to 1031 Exchanges

(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). 

Tenancy-in-Common (TICs)

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.

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