Kurt Inman's

SANTA CRUZ and SILICON VALLEY

real estate information center


Everything you ever wanted to know about IRC 1031 Tax-Deferred Exchanges:

It's quick and free, simply check the boxes next to the information you want, then scroll down to the bottom of the page, fill in your name and email address, and click on "Request your free info now." Your information will be emailed in Adobe PDF format.

These documents are provided by Investment Property Exchange Services, Inc. (a subsidiary of Fidelity National Financial, Inc.), a nationwide third-party Qualified Intermediary for IRC 1031 exchanges for more than two decades. The information was prepared by attorneys and 1031 exchange professionals to help sellers and buyers of investment real estate understand and utilize the Internal Revenue Code Section 1031 tax regulations which define and control this means of deferring capital gains tax on certain types of investment transactions.

Neither Kurt Inman nor Prudential California Realty is an attorney or accountant. We are not affiliated with Investment Property Exchange Services, Inc. or Fidelity National Financial, Inc. in any way. All IRC 1031 transactions must include the services of a third-party Qualified Intermediary (such as Investment Property Exchange Services, Inc.) to handle funds and coordinate the transactions. As with all real estate investments, we urge you to consult with knowledgable professionals for legal, tax and investment advice before entering into any transaction.

 

The Tax Deferred Exchange
Exchange Terminology
1031 Do's and Don'ts
1031 Qualified Property
Like-Kind and Foreign Property
Delayed Exchange Deadlines
Vesting Issues
Tax Season Issues
Boot
Safe Harbor Limitations
Exchange Closing Costs
Disqualified Party Issues and Your Attorney as Accomodator
Related Party Issues

Delayed Exchanges
Simultaneous Exchanges
Build-to-Suit Exchanges
How to Initiate a Build-to-Suit Exchange
Reverse Exchanges
How to Initiate a Reverse Exchange
Mixed Property Exchanges and Other Interests
Personal Property Exchanges
Installment Land Sales Contracts
Seller Financing and Exchanges
Refinancing Issues
Partnership, LLC & REIT Issues
Property Held for Resale
Multiple Asset Exchanges
Tenancy in Common Interest

Role of the Qualified Intermediary
Assurances of Investment Property Exchange Services, Inc.
Non-Tax Reasons to Exchange
Initiating an Exchange
Exchange Addendum
Estimating the Capital Gain Tax
Impact of Depreciation Recapture on Exchanges
 
 

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