One sure way to kill a 1031 exchange is to be in "actual or constructive receipt" of funds from sale of ...

Comments on California proposal Title 18, secs.17951-7 and 25137(e) on the historical apportionment of gains/losses from 1031 exchanges of property.

Accruit, LLC, the nation’s leading provider of qualified intermediary (QI) services and 1031 like-kind exchange (LKE) program solutions, today announced ...

Learn more on the 1031 exchange same taxpayer rule, which requires that the taxpayer that starts the exchange is the one ...

Learn more about the 45-day rule and the 180-day rule deadlines for a 1031 like-kind exchange tax deferral.

When it comes to identifying replacement property in a 1031 exchange, there are three rules of the identification process that you ...