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Section 1031 Tax­Deferred Exchanges: Swap Till You Drop

December 2, 2014

December 2, 2014

Louis J. Rogers, President and CEO of Capital Square Realty Advisors, LLC, is a welcomed contributor to The DI Wire. This article is the first in a series of columns dedicated to 1031 exchanges.


Section 1031 of the Internal Revenue Code permits the deferral of taxable gain on sale of investment or business property. To qualify, taxpayers must satisfy a number of technical requirements. Section 1031 is a “golden oldie” that was first adopted in 1921 but recently has been under attack in connection with broader tax reform proposals discussed below.
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