Real Estate & Land
Like-Kind Exchanges
- Typical userInvestors swapping real estate
- IRS scrutinyGreen
- Sponsors2
Overview
Under section 1031, swap investment or business real estate for similar property and defer the tax on the gain.
IRS scrutiny
Widely used and generally accepted when the rules are followed.
Common questions
What are the deadlines in a like-kind exchange?
Replacement property must be identified within 45 days after you transfer the property you are giving up, and received within 180 days or by the due date of your return for that year (with extensions), whichever is earlier. Only real property held for business or investment qualifies.
Source: 26 U.S.C. ยง1031(a)(3)
Sponsors that offer this strategy
- ExchangeRight Real Estate, LLC Unclaimed 63/100 · Mixed evidence Public record
- Inland Private Capital Corporation Unclaimed 67/100 · Mixed evidence Public record
Advisors who offer this strategy
- Cohen & Co Unclaimed CPA and advisory firm Public record
- KBF Advisory Unclaimed CPA and advisory firm Public record
- KSM (Katz, Sapper & Miller) Unclaimed CPA and advisory firm Public record
- Newburg | CPA Unclaimed CPA and advisory firm Public record
- RubinBrown Unclaimed CPA and advisory firm Public record
Education only; not tax, legal or investment advice. Listing here is not a recommendation.