A transaction where a property is traded for the promise to provide a replacement like-kind property in the near future. By delaying the exchange, the party involved can defer taxable gains on the original property. Also called tax free exchange, 1031 exchange.
Related information about tax deferred exchange:
- Internal Revenue Code section 1031 - Wikipedia, the free ...
A non-simultaneous exchange is sometimes called a Starker Tax Deferred Exchange (named for an investor who challenged and won a case against the IRS).
- 1031 Exchange Made Simple - 1031 Exchange IRS Tax Rules
A 1031 exchange, otherwise known as a tax deferred exchange is a simple strategy and method for selling one property, that's qualified, and then proceeding ...
- Understanding Real Estate Tax-Deferred Exchanges; Internet ...
Well, there are various reasons why one would do a tax-deferred exchange, the ... By doing a tax-deferred exchange, you can conserve your equity by not ...
- FAQs - FEA - 1031 Exchanges
Q - What is a tax-deferred exchange? In a typical transaction, the property owner is taxed on any gain realized from the sale. However, through a Section 1031 ...
- How to Do a 1031 Exchange - Home Buying and Selling - About.com
Taking its name from Section 1031 of the Internal Revenue Code, a tax-deferred exchange allows a taxpayer to sell income, investment or business property ...
- NAR Field Guide: 1031 Exchanges | realtor.org
Section 1031 of the U.S. Internal Revenue Code allows investors to defer capital gains taxes on the exchange of like-kind properties. This field guide provides ...
- 1031 Exchange | Tax Deferred Exchange | Qualified Intermediary
A 1031 exchange allows an owner of investment property to defer capital gain taxes by exchanging one property for another.
- Tax Deferred Exchange Services