Generally, if you exchange business or investment property solely for business or investment property of a like-kind, no gain or loss is recognized under Internal Revenue Code Section 1031. If, as part of the exchange, you also receive other (not like-kind) property or money, gain is recognized to the extent of the...
www.irs.gov/businesses/small/industries/article/0,,id=9... www.irs.gov/businesses/small/industries/article/0,,id=98491,00.html
U.S. Code collection ... 1031. Exchange of property held for productive use or investment. How Current is This? (a) Nonrecognition of gain or loss from ...
www2.law.cornell.edu/uscode/26/usc_sec_26_00001031----0... www2.law.cornell.edu/uscode/26/usc_sec_26_00001031----000-.html
Internal Revenue Code section 1031 - Wikipedia, the free encyclopedia
Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and he...
en.wikipedia.org/wiki/Internal_Revenue_Code_section_103... en.wikipedia.org/wiki/Internal_Revenue_Code_section_1031
Brief History of Section 1031 of the Internal Revenue Code ... Section 1031 of the Internal Revenue Code (1031 Exchange — Investment Property) ... Section 721 of the Internal Revenue Code (upREIT or Section 1031/721 exchange)
www.exeter1031.com/irs_code_regulations_rulings.aspx www.exeter1031.com/irs_code_regulations_rulings.aspx
1031 Exchange Articles & Publications 1031 Exchange Webinars and Workshops 1031 Exchange Tax Code, Regs. & Rulings We Have 1031 Exchange Answers Cost Segregation Articles and Publications...
www.exeter1031.com/section_1031_internal_revenue_code.a... www.exeter1031.com/section_1031_internal_revenue_code.aspx
Q What is the exact wording of Internal Revenue Code Section 1031? "Sec. 1031 [1986 Code]. (a) Nonrecognition of gain or loss from exchanges solely in kind. ...
www.venicebeachliving.com/ho/1031exchange.pdf www.venicebeachliving.com/ho/1031exchange.pdf
Definition of Internal Revenue Code section 1031 in the Financial Dictionary - by Free online English dictionary and encyclopedia. What is Internal Revenue Code section 1031? Meaning of Internal Revenue Code section 1031 as a finance term. ... Internal Revenue Code section 1031; Internal Revenue Service;
financial-dictionary.thefreedictionary.com/Internal+Rev... financial-dictionary.thefreedictionary.com/Internal+Revenue+Code+section+1031
Internal Revenue Code, Section 1031 - articles - deferred real estate income - Maryland, litigation - Severna Park, MD, Annapolis, Baltimore, Washington, D.C. ... Internal Revenue Code, ... There must be an actual exchange of property. A sale of property followed by a reinvestment of the proceeds does not qualify under Section 1031.
www.wmdlaw.com/real_estate_article_2.htm
How Current is This? ... No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held either for productive use in a trade or business or for investment. ... U.S. Code collection...
www4.law.cornell.edu/uscode/26/1031.html www4.law.cornell.edu/uscode/26/1031.html
Commission Denies Petition for Rulemaking Related to 'Qualified Intermediaries' Under Internal Revenue Code Section 1031 ... The FEA is a national trade association of QIs, independent third parties that facilitate tax-deferred investment and business property exchanges under Internal Revenue Code Section 1031, 26 U.S...
www.ftc.gov/opa/2008/08/qis.shtm