Americans Build Value with 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.
Tax Reform Legislation Preserves Exchanges for Real Estate Assets
The 2017 “Tax Cuts and Jobs Act” preserves Section 1031 for real estate assets and eliminates exchanges for personal property. The law became effective January 1, 2018.