News

• Section 1031 Like‐Kind Exchanges Celebrate 100 Years in Tax Code 
  
  
• Tax Reform That Kills Like-Kind Swaps a Red Flag for Farmers - Bloomberg BNA Daily Tax Report
  
  
• Section 1031 Like-Kind Exchanges: Current Threats to a Hundred Year Old Tax Tool from REALTORS^® Land Institute’s Terra Firma Magazine Winter 2017 Issue, pp 44-47 - read the full magazine here.
  
  
• Common Misunderstandings About How Section 1031 is Used
  
  
• Qualified Intermediaries Celebrate 25 Years of Section 1031 Like‐Kind Exchange Compliance and Taxpayer Protections
  
  
• Revised Study Shows Repealing Like-Kind Exchange Rules Would Hurt U.S. Economy More Than Previously Estimated
  
  
• Study Finds Repealing Like-Kind Exchange Rules Would Hurt U.S. Small Businesses and Reduce GDP
  
  
• FEA Comments to Senate Finance Committee on Business Tax Reform
  
  
• I.R.C. Section 1031 Agriculture Based Transactions Commentary
  
  
• Section 1031 Like-Kind Exchanges Serve as Vital Stimulant for Economic Growth

1031 Articles in Journals and Newsletters

• Economic Contribution of the Like-Kind Exchange Rules to the US Economy in 2021 / (Slide Deck)
• Summary of EY Macroeconomic Impact Study
• Qualified Opportunity Zones
• Ling-Petrova Studies Summaries
• Synopsis of EY Study
• FEA  Role of the Qualified Intermediary
• Rollover Basis 1031 Impact Infographic
• Preserve IRC Section 1031
• Conservation Benefits from IRC §1031 Like-Kind Exchanges
• Impact of Depreciation on Like-Kind Exchanges 
• Impact of IRC §1031 on the Economy 
• IRC Section 1031 Impact on Commercial / Industrial Real Estate
• Report on IRC Section 1031 Impact on Agriculture