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.
A resource from the Federation of Exchange Accommodators Resource
- Infographic: What Is a Like-Kind Exchange?
- Perspective: Economic Impact of Like-Kind Exchanges
- Infographic: Like-Kind Exchanges Sustain American Businesses
- Perspective: Like-Kind Exchanges Promoting Economic Growth
- Letter: FEA Letter to Treasury Requesting Clarification on Deadline Relief (4/20/2020)
- Whitepaper: The Impact of Section 1031 on the Economy
- Whitepaper: A Legislative History of Section 1031 Like-Kind Exchanges
- Resource: FEA 1031 Client Flyer
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 good tax policy and tax reform initiatives, it should be preserved in the tax code.