1031 Information Files From Asset Preservation  in Adobe Acrobat format available for you to download

Section 1031 Basics

Calculating the Capital Gain Taxes

Sale vs. an Exchange

Exchange Terminology

Introduction to §1031 Exchanges (Part 1)

Introduction to §1031 Exchanges (Part 2)

Exchange Cooperation Clause

What is “Like-Kind” Property?

How Long Must a Property be Held?

Dealer Property

Primary Residence Tax Rules (IRC §121)

Split Treatment Transactions

Farm and Ranch Exchanges

Hotel Exchanges

Vacation/2nd Home Exchanges

Leasehold Exchanges

Easements

Aircraft Exchanges

Requirements for Full Tax Deferral

Balancing the Exchange

Partial Exchanges

Stages of a Delayed Exchange

Identification Requirements

What Not to do in Delayed Exchange

Improvement Exchanges

Revenue Procedure 2000-37

Questions to ask an Intermediary in Rev. Proc. Exchange

Closing §1031 Exchanges from a Closers’ Perspective

Exhanges with a “Related Party”

Multiple Property Exchanges

Refinancing Issues

Exchange Entities

Closing Costs in an Exchange

2001 Tax Rules

2001 Capital Gain Tax Changes

Seller Carryback Financing

Partnership Issues

Are Your Stocks Sinking?

Evolving Rules, Greater Opportunities

Replacement Property Matching Service

Exchange Entities

Reverse Exchanges

Not All QI's Are Equal