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Tag Archives: 1031 Property Exchanges

Understanding 1031 Property Exchanges

By Larry E. Bray |

The Internal Revenue Code, Section 1031 enables individuals to conduct tax-deferred exchanges of like-kind property. But how exactly this works and the tax consequences depend on the details and circumstances of the exact exchange. A simple swap, such as one piece of commercial real estate for another, allows a taxpayer to defer paying taxes… Read More »

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