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Like-Kind Exchanges Under IRC Section 1031 - IRS tax forms

www.irs.gov

type of Section 1031 exchange is a simultaneous swap of one property for another. Deferred exchanges are more complex but allow flexibility. They allow you to dispose of property and subsequently acquire one or more other like-kind replacement properties. To qualify as a Section 1031 exchange, a deferred exchange must be distinguished from the case

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Depreciation of 1031Replacement Property

www.1031.us

Page | 3 Realty Exchange Corporation Your Nationwide Qualified Intermediary for Tax-Deferred Exchange of Real Estate Since 1990 800-795-0769 www.1031.us

  Property, Deferred, Exchange, 1130, Depreciation, Depreciation of 1031replacement property, 1031replacement, Deferred exchange

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