Internal Revenue Code 1031

Section 1031 of the Internal Revenue Code discusses tax deferred exchanges.

Intermediary

An entity recognized by the IRS to act as the ‘middleman’ in a 1031 exchange. The intermediary receives funds from the relinquished property, disburses funds for the replacement property, and coordinates all paperwork

IRC Section 1031

IRC Section 1031 (a)(1) states:

“No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment, if such real property is exchanged solely for real property of like-kind which is to be held either for productive use in a trade or business or for investment.”

Learn more about IRC Section 1031

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