The 1031 Exchange Institute

Welcome to The 1031 Exchange Institute™. The 1031 Exchange Institute is your complete online resource for 1031 exchange, 1033 exchange, 1034 exchange, 721 exchange, 453 installment sale and 121 exclusion information.  Information will also be provided regarding Self-Directed IRAs, including Traditional IRAs, ROTH IRAs, SEP-IRAs and SIMPLE IRAs. 

The 1031 Exchange Institute is dedicated to educating and informing real estate investors and their advisors on the benefits of 1031 tax-deferred exchanges and other tax deferred and tax exlcusion strategies so they can make better informed investment decisions.

What Is A 1031 Exchange?

A 1031 exchange is an income tax deferral strategy that allows a real estate investor to sell rental or investment property and defer the payment of the resulting income taxes by reinvesting in replacement rental or investment property.

Section 1031

The 1031 exchange is named after its section in the Internal Revenue Code, or Section 1031 of the Internal Revenue Code, and after its section in the Department of the Treasury Regulations, or Section 1.1031 of the Treasury Regulations.  You may also hear it referred to as a tax deferred exchange, a like kind exchange, a starker exchange or even a tax free exchange (even though it is tax deferred and not tax free). 

 

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