Can I 1031 Exchange Personal Property?

Yes, absolutely.  Generally, any type of property will qualify, including personal property, for tax-deferred exchange treatment under Section 1031 of the Internal Revenue Code as long as the personal property was held for rental or investment or used in a trade or business. 

1031 Tax Deferred Exchanges of personal property can include airplanes, aviation equipment, shipping vessels, railroad rolling stock, automobile or truck fleets, machinery, livestock, and art.  Intangible personal property also qualifies, including FCC radio and television broadcasting licenses, copyrights, trademarks, internet domain names or URL addresses, franchise licenses, and much more.