It is worth noting that a 1031 exchange is a tax-deferral technique, not a tax-avoidance technique, because any gain in the sale of the ...

When the 2017 Tax Cuts and Jobs Act narrowed the type of property eligible for like-kind exchanges to “real property,” it lowered the curtain on an active era of like-kind exchanges of artwork.

As a general rule, a taxpayer’s exchange of one property for another property is treated as a taxable event; the gain realized by the taxpayer – meaning the amount by which the fair market value of ...

Prior to the enactment of the legislation known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, the rules in Sec. 1031, which allow taxpayers to defer recognition of gain on a like-kind exchange ...

Like-kind real estate exchanges, or 1031 exchanges, have been an integral part of real estate investment for many years, dating back to the Revenue Act of 1921. While these rules have evolved over ...

If you’ve ever owned real estate, you’ve likely heard of the 1031 exchange, also known as a like-kind exchange. Essentially, this allows business owners or investors to sell a property, acquire a new ...

Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The long-absent definition of real property for like-kind exchanges ...

Like-kind exchanges have come a long way over the years, from simple swaps of one business or investment property for another, to forward exchanges, reverse “Starker” exchanges, and even four-way ...

If you own investment real estate, then you’ve probably heard of the 1031 exchange. For those who are unfamiliar with the line in the tax code, here’s a simple explanation: The 1031 exchange allows ...

The enactment of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, amended Sec. 1031 to apply only to exchanges of real property. Because of this change, the exchange of personal ...

Forbes contributors publish independent expert analyses and insights. I cover changes and new developments in the federal tax law. UPDATE: While real estate investors were worried, the like-kind ...