Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth

Brad Borden, Washburn Law School

Abstract

Property owners of all sizes realize that exchanging property under section 1031 presents tax-saving possibilities. This book discusses section 1031 by first recounting the history and theory of section 1031 and the section 1031 industry. It then describes section 1031 and the various exchange structures available to property owners. In successive chapters, it covers multiple-party exchanges, deferred exchanges, reverse exchanges, improvements exchanges, and related-party exchanges. It also discusses matters an exchanger should consider when contemplating an exchange into a tenancy-in-common interest. The book will serve those who are not expert in section 1031 but wish to gain more knowledge of the area.