The 1031 Tax – Deferred Exchange in Real Estate
While many real estate investors across the United States are aware of the powerful strategy of the 1031 tax-deferred exchange, there are others who are just discovering it – and some who have never heard of it. What is the 1031 tax-deferred exchange, sometimes also known as the Starker exchange, Delayed exchange, Like-kind exchange, or simply “a 1031″? It is the sale or disposition of property and the acquisition of “like-kind” property following the rules and structure of Section 1031 of the Internal Revenue Code in order to defer federal tax, capital…
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The 1031 Tax – Deferred Exchange in Real Estate