Glossary · IRC §1031 · 26 U.S.C. §1031
The Mechanics of Deferral
The Section 1031 Consideration — Entity structure determines taxpayer identity and affects exchange eligibility Qualified intermediary — An independent party that holds exchange proceeds and facilitates a deferred Section 1031 transaction
In the Guide
This section is treated in Chapter 12, Chapter 5, Chapter 8, Chapter 13, Chapter 15, Chapter 18, Chapter 19, Chapter 21. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §121 — IRC §121
- IRC §199A — Qualified business income deduction
- IRC §469 — Passive activity loss rules
- IRC §1014 — Section 1014 step-up
- IRC §1250 — Unrecaptured Section 1250 gain
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 12: Real Estate — The Tax-Advantaged Engine of American Prosperity. IRC §1031 (26 U.S.C. §1031). taxguide.tax/irc/1031
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