What Is A 1031 Exchange?
A 1031 exchange is an income tax deferral strategy that allows a real estate investor to sell rental or investment property and defer the payment of the resulting income taxes by reinvesting in replacement rental or investment property.
Section 1031
The 1031 exchange is named after its section in the Internal Revenue Code, or Section 1031 of the Internal Revenue Code, and after its section in the Department of the Treasury Regulations, or Section 1.1031 of the Treasury Regulations. You may also hear it referred to as a tax deferred exchange, a like kind exchange, a starker exchange or even a tax free exchange (even though it is tax deferred and not tax free).
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