1031 Learning Center

The Learning Center Tax Library

Internal Revenue Code Section 1031.
IRS Government Publications.
  1031 Treasury Regulations.
  Calculating Gain Or Loss.
  Calculating Tax Basis.
  Installment Sales.
  Capital Gains & Investment Income.
  Vacation Homes & Personal Residences.
  How To Depreciate Property.
  Notice 2000 - 4 New Depreciation Rules.

1031 Topics By Subject Matter

Glossary of 1031 Terms & Definitions.
Benefits of a 1031 Exchange.
Like-Kind Rules for Real Estate.
Failure to Close on Replacement Property.
Calculations of Gain Loss and Tax Basis -- Examples.
Are you an Investor or a Dealer in Real Estate?
Depreciation Recapture Rules and Tax Rates.
Deadlines for Identification & Closing.
FIRPTA (Foreign Investors Real Property Tax Act).
Holding Periods -- General Rules.
Qualified Intermediaries: Rules.
Reverse & Construction Exchanges.
Condominium Conversions.
Vacation & Second Homes.

Articles on 1031 Exchanges

Using 1031 Exchanges for a "Green" Portfolio.
Don't Take Chances with your 1031 Funds.
What Every Realtor Needs to Know About 1031 Exchanges.
Why Now Is The Perfect Time To Do A 1031 Exchange.
The Pros and Cons of Choosing a TIC as Replacement Property in a 1031 Exchange.
TICs: Real Estate Investments or Securities?
Exchange Your Multi-Housing Investment Property without Paying Taxes.
Add a New Income Stream to your Business through 1031 Exchanges.
Taking Cash Out of a 1031 Exchange without Receiving Boot: Tricky but Not Impossible.
Scenarios of a Reverse 1031 Exchange.
Test your 1031 Exchange Knowledge.
Hold, Fold or Swap? -- Playing Your Hand in a Down Market.
Contract Exchanges: A Money-Saving Shortcut for a Turbulent Market.
Vacation or Second Homes and 1031 Exchanges, an Investor's Options.
Roll-Over the Sale Gains from your Converted Condo Units and Defer Paying your Tax Bill.
Tax Act Changes Affect Investing in Real Estate.
Tax Deferral Strategies for Innkeepers.
Depreciation Recapture Rules and Tax Rates.

Helpful Resources

Form 8824 Worksheet
IRS Form 8824
1031 Worksheet