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
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IRC Section 1031 provides an exception and allows you to postpone paying tax on the gain if you reinvest the proceeds in similar property as part of a qualifying like-kind exchange. Gain deferred in a like-kind exchange under IRC Section 1031 is tax-deferred, but it is not tax-free.
www.irs.gov/newsroom/article/0,,id=179801,00.html
Like-kind exchange - Wikipedia, the free encyclopedia
A like-kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale o...
en.wikipedia.org/wiki/Like-kind_exchange
Internal Revenue Code section 1031 - Wikipedia, the free encyclopedia
Source
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
Got some farm land you'd like to sell so you can buy investment property, but you don't want to pay the capital gain taxes? A like-kind exchange may be just right for you. ... "Like-kind exchanges have been in the tax code for a long time," says Prof. ... The biggest problem most people have in doing a 1031 exchange, Gordon says,
www.bankrate.com/brm/itax/tax_watch/20010522a.asp
§1031 allows the exchange of investment or business property for other investment or business property, without paying tax if the property received is "like kind."
www.wwlaw.com/1031.htm
Many taxpayers have found the like-kind exchange rules a considerable benefit when structuring business deals involving investment or business property.
www.nysscpa.org/cpajournal/old/09387196.htm
Thanks to flexible like-kind exchange rules, many taxpayers can transform a transaction that in substance seems to be a taxable sale of business or investment property into an IRC Sec. 1031 tax-deferred exchange.
www.nysscpa.org/cpajournal/old/16458932.htm
Any time an owner of real property desires to dispose of one property and acquire another property, consideration should be given to structuring the transaction as a like-kind exchange under Section 1031. With proper planning, virtually any transaction may be structured as an exchange, and the tax savings are...
www.frascona.com/resource/gsj-91dl.htm
like-kind exchange - definition of like-kind exchange - An exchange of similar business or investment assets, on which gains may be tax-deferred. ... like-kind exchange in the news...
www.investorwords.com/2811/like_kind_exchange.html www.investorwords.com/2811/like_kind_exchange.html
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The right tools, better together. Watch the Microsoft BPOS demo now.
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Like-Kind Exchange Secret
How Like-Kind Exchanges Can Give You A Huge Passive Income Stream.
www.REMentor.com/LikeKindExchange
1031 Real Estate
1031 Exchanges in Portales, NM Clovis, New Mexico 1031 properties
www.Combs-Properties.com
1031 Exchange
Find Providers of 1031 Property Exchange Solutions on Business.com.
www.business.com