Americans Build Valuewith Section 1031 Like-Kind Exchanges
Taxpayers at all levels use Section 1031 exchanges to expand businesses and invest for the future, for a positive impact on economic growth for all Americans.
Preserve 1031 Exchanges in Present Form Although no current legislative proposals explicitly repeal Section 1031, several proposals would effectively eliminate the benefits of like-kind exchanges.
A Federation of Exchange Accommodators Resource
- Infographic: Greater Economic Loss From Repeal Than Tax Cost of Retention
- Infographic: What Is a Like-Kind Exchange?
- Perspective: Like-Kind Exchanges, A Necessary Component of Tax Reform
- Resource: FEA 1031 Client Flyer
- Letter: FEA Tax Reform Recommendations to Senate Finance Committee (7/15/2017)
- Whitepaper: The Impact of Section 1031 on the Economy
- Whitepaper: Understanding the Impact of Depreciation on Like-Kind Exchanges
- Whitepaper: The Legislative History of Section 1031 Like-Kind Exchanges
1031 Repeal Issue
Eliminating Section 1031 like-kind exchanges among sweeping changes to the tax code would disadvantage small and medium-sized businesses, and would negatively impact taxpayers, job growth, and the U.S. economy.
Because Section 1031 complements the House Republican Blueprint proposals and tax reform initiatives, it should be preserved in the tax code.