Section 1031 refers to a clause in the United States Revenue Code which specifies certain types of real estate, and conditions, in which the capital gains tax may be deferred upon sale of the property.
Recommended Resources
The 1031 exchange company offers information and resources about 1031 exchanges, including a section where questions are asked and answered, educational texts, and contacts.
http://www.expert1031.com/
Covers all aspects of a tax deferred 1031 exchange including frequently asked questions and a 1031 exchange glossary.
http://www.1031exchangemadesimple.com
In business since 1990,API is a recognized 1031 exchange facilitator, and a subsidiary company of Stewart Information Services Corporation. Basic information about exchanges is put forward, including exchange types, other 1031 topics, and various resources for clients.
http://www.apiexchange.com/
A 1031 Exchange is an IRS-approved program where like-kind business or investment properties are exchanged without a tax liability for the property owner; however,the IRS requires the use of a neutral party to facilitate the exchange. Equity Advantage is such a party.
http://www.1031exchange.com/
100’s of 1031 Properties Net Lease and TIC Specialist Toll Free 1 877 4 TM 1031 Since 1972
http://www.tm1031exchange.com
