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Like-Kind Property
Generally, if you exchange business or investment property solely for business or investment property of a like-kind, no gain or loss is recognized under Internal Revenue Code Section 1031. If, as part of the exchange, you also receive other (not like-kind) property or money, gain is recognized to the extent of the other property and money received, but a loss is not recognized.

Section 1031 does not apply to exchanges of inventory, stocks, bonds, notes, other securities or evidence of indebtedness, or certain other assets.

Properties are of like-kind, if they are of the same nature or character, even if they differ in grade or quality. Personal properties of a like class are like-kind properties. However, livestock of different sexes are not like-kind properties. Also, personal property used predominantly in the United States and personal property used predominantly outside the United States are not like-kind properties.

Real properties generally are of like-kind, regardless of whether the properties are improved or unimproved. However, real property in the United States and real property outside the United States are not like-kind properties.



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TO CONTACT
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like kind exchanges 1031 tax free not taxable starker property exhcange 8824 deferCall for our assistance/help at: (877)CPA-Help or (877)272-4357.

like kind exchanges 1031 tax free not taxable starker property exhcange 8824 deferEmail your request for our assistance/help to: CPAHelp@1031LikeKind.com

like kind exchanges 1031 tax free not taxable starker property exhcange 8824 deferFax your request for our assistance/help to: (760)836-0968 or (760)406-5001.

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