Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide
Reverse 1031 Exchange: How to Buy First, Sell Later Without Losing Tax Deferral Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide A reverse 1031 exchange lets you acquire your replacement property before you sell the relinquished property, and still defer the federal capital gains tax that would otherwise be due under Internal Revenue […]
1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors
1031 Exchange Rules: How to Defer Capital Gains Tax on Investment Property 1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors The 1031 exchange rules let you sell one piece of investment or business real estate, roll every dollar of gain into a replacement property, and defer the federal capital gains […]
Partial 1031 Exchange: 2026 Guide to Boot, Cash Out, and Tax Treatment
Partial 1031 Exchange: How to Take Cash Out and Still Defer Most of the Tax Partial 1031 Exchange: 2026 Guide to Boot, Cash Out, and Tax Treatment A partial 1031 exchange is the workhorse move when a real estate seller wants some cash at closing and still wants to defer most of the federal capital-gains […]
Like-Kind Exchange: 2026 IRC Section 1031 Definition, Rules, and Real Estate Examples
Like-Kind Exchange: How IRC Section 1031 Defers Tax on Investment Property Swaps Like-Kind Exchange: 2026 IRC Section 1031 Definition, Rules, and Real Estate Examples A like-kind exchange is a tax-deferral transaction under Internal Revenue Code Section 1031 that lets an owner of real property held for productive use in a trade or business or for […]
1031 Exchange Funds: 2026 DST + TIC + Opportunity Zone Replacement Options
1031 Exchange Funds: How Delaware Statutory Trusts and TICs Work for 1031s 1031 Exchange Funds: 2026 DST + TIC + Opportunity Zone Replacement Options 1031 exchange funds are pooled, securitized real estate vehicles, primarily Delaware Statutory Trusts (DSTs), Tenant-in-Common (TIC) syndications, and a small set of Qualified Opportunity Zone (QOZ) hybrids, that an investor can […]
1031 Exchange Multiple Replacement Properties: 2026 Guide to 3-Property and 200% Rules
1031 Exchange Multiple Replacement Properties: The 3-Property, 200%, and 95% Rules 1031 Exchange Multiple Replacement Properties: 2026 Guide to 3-Property and 200% Rules A 1031 exchange multiple replacement properties strategy lets a real estate investor sell one or more relinquished properties and roll the proceeds into two, three, or even a dozen replacement properties while […]
1031 Exchange in Texas: 2026 State Tax Rules and Local QI Guide
1031 Exchange in Texas: How Texas Investors Use Section 1031 (No State Tax Catch) 1031 Exchange in Texas: 2026 State Tax Rules and Local QI Guide A 1031 exchange Texas deal is the most powerful tax-deferral move available to Texas real estate investors, and the state geography makes it cleaner than almost anywhere else in […]
1031 Exchange for Dummies: 2026 Step-by-Step Guide for First-Time Investors
1031 Exchange for Dummies: The Plain-English Guide to Tax-Deferred Real Estate 1031 Exchange for Dummies: 2026 Step-by-Step Guide for First-Time Investors A 1031 exchange for dummies works like this: you sell an investment property, you do not touch the cash, a third party called a qualified intermediary holds the proceeds, and you buy a replacement […]
1031 Exchange Forms: 2026 Form 8824, Exchange Agreement, and Replacement Property Documentation
1031 Form: The 8824, Exchange Agreement, and Every Document You File for a Like-Kind Exchange 1031 Exchange Forms: 2026 Form 8824, Exchange Agreement, and Replacement Property Documentation The 1031 form most investors are looking for is IRS Form 8824, Like-Kind Exchanges, the single federal tax form you attach to your return to report a Section […]