Navigate 1031 Exchanges with Exchange Authority's Learning Center

The Parties and Properties in a 1031 Exchange

There are four parties involved in a typical 1031 exchange: the Taxpayer or Exchangor, the Buyer of the Relinquished Property,

Exchanges & Installment Sale Scenarios Taxpayer Able, who is a non-dealer in real estate, owns improved rental property with an

Exchanges that start in one tax year and end in a subsequent tax year are sometimes called Year-End Exchanges. An

You’ve just completed a §1031 exchange – you closed on a good replacement property (or two), used all the

1031 Course on Basics of 1031 Exchanges

Don’t Get the Boot! Learn about Rules of Thumb for 1031 Exchanges

Information for this article was obtained by citing the Federation of Exchange Accommodators website The Exchange Authority is a proud

People often fail to consider exchanges as an investment strategy because they are misinformed about the requirements of exchanging. However,

The primary advantage of an exchange is that the taxpayer may dispose of property without incurring any immediate tax liability.

Holding Period – How Long is Long Enough? There is no hard and fast rule as to the length of

Both the relinquished and purchased property must be held for investment or trade or business purposes. Thus, personal residences generally

IRS 1031 Exchanges—unraveling the mystery! The Exchange Business has gone through a resurgence in the last 3-5 years. In the early

In a 1031 Exchange, all investors must adhere to the 180-Day rule, regardless of the type of exchange. Read more about what is required.

1031 Like Kind Exchanges are fun and can feature boats, artwork and even race horses. Learn about the variety of 1031 Exchanges available.

Read about the advantages of 1031 Exchanges and why they continue to be one of the most popular vehicles for deferring capital gain taxes.