§1031 EXCHANGE UNIVERSITY

 Brochures and Guides

Exchange Guide: Click here to download our Exchange Guide outlining important aspects of the §1031 exchange process, the various types of exchanges and why Exchange Resources is your key to a successful exchange!

Section §1031 Tax-Deferred Exchange Brochure: Click here to download our brochure explaining the basic requirements of a successful §1031 tax-deferred exchange and why you can rely on the experience and leadership of Exchange Resources.

Financial Strength Brochure: We appreciate the importance of providing the utmost security to the investor funds we hold.  To find out more about the many methods Exchange Resources employs to keep its investors' funds safe, click here or download a color brochure here.

Información in español: Intercambios con Impuestos Diferidos conforme a la Sección 1031 del IRC aqui

Exchange Q&A

Twenty-four of the most common §1031 exchange questions answered here.

Exchange Guidelines

Essential guidelines on the §1031 Exchange process can be found here.

Exchange Calculator

Wondering when your deadlines will fall?  Try our quick calculator here to find your personal exchange deadlines. 

Exchange Glossary

The §1031 Exchange industry has its own language.  Brush up here to sound like a pro! 

IRS Tax Code

IRS Code §1031: Like-Kind Exchanges here

IRS Code §1033: Involuntary Conversions here

IRS Tax Regulations

IRS Regulation Section 121: Exclusion of Gain from Sale or Exchange of a Principal Residence here

IRS Regulation Section 1031: Like-Kind Exchanges here

IRS Regulation Section 1033: Involuntary Conversions here

IRS Revenue Procedures

Revenue Procedure 2000-37: Like-Kind Exchanges; Replacement Property; "Parking Arrangements" here

Revenue Procedure 2002-22: Undivided Fractional Interests in Real Estate here

Revenue Procedure 2005-14: Like-Kind Exchanges and Primary Residences here

IRS Revenue Rulings

Revenue Ruling 2002-82: Related Party Like-Kind Exchanges here

IRS Fact Sheets

IRS Fact Sheet No. 2008-18, Issue Date March 2008: Like-Kind Exchanges Under IRC Code Section 1031 here

IRS Newsroom

For more information, please visit the IRS newsroom.

Legal Disclaimer:  The information found on this page is provided as a courtesy to our clients and their advisors.  While every effort has been made to provide accurate information, Exchange Resources, Inc. does not warrant or guarantee this information in anyway.  Official versions of the IRS Tax Code, IRS Tax Regulations, IRS Revenue Procedures, Rulings and Fact Sheets.