1031 Exchange Library

1031 Exchange Resource Library

Articles, Publications, Manuals and Resources on 1031 Exchange Issues

Please read our legal disclaimer.

The Exeter Edge™ Seminar and Webinar Series

The Exeter Learning Institute™ provides numerous 1031 Exchange, Title Holding Trust (Land Trust), Self-Directed IRA and Structured Sale educational workshops and seminars for you and your advisors, including continuing education credit programs (DRE, CE and MCLE credit) for realtors, accountants, attorneys and certified financial Planners.

1031 Exchange General Information

Summary of Tax Deferral and Tax Exclusion Strategies, including Sections 1031, 1033, 1034 (repealed), 721, 453 and 121 of the Internal Revenue Code

A Guide to 1031 Exchanges (30 pages)  © Copyright 2006-2023 by Exeter 1031 Exchange Services, LLC.  All Rights Reserved.

Definition of a 1031 Tax Deferred Exchange

Concise Overview of 1031 Exchanges

1031 Exchange Quick Facts

1031 Exchange Industry Fees, Costs and Charges

Chronology Of A Basic 1031 Exchange

Introduction to Section 1031 Exchanges

Compilation of Short Introductory Articles on 1031 Tax Deferred Exchanges

Section 1031 Tax-Deferred Exchange Reference Manual (250 pages) © Copyright 2001-2010 by William L. Exeter.  All Rights Reserved.  Next update scheduled for 1st Quarter 2011.

The Exeter Exchange™ Newsletter Archive

The Exeter Edge™ eNewsletter Archive

Frequently Asked Questions and Glossaries

Section 1031 Exchange Frequently Asked Questions (1031 Exchange FAQs)

Section 1033 Exchange Frequently Asked Questions (1033 Exchange FAQs)

Section 121 Exclusion Frequently Asked Questions (121 Exclusion FAQs) (coming soon)

Self-Directed Individual Retirement Accounts (Self-Directed IRAs) (coming soon)

1031 Exchange Glossary, Definitions and Terms

Oil and Gas Glossary, Definitions and Terms

1031 Exchange Transactional (Procedural) Information

The Role of the 1031 Exchange Qualified Intermediary (Accommodator or Facilitator)

Choosing a SAFE, SOUND and SECURE Qualified Intermediary

Qualified Intermediaries Are Not Created Equal

You Have a Choice: Using an Independent Qualified Intermediary (Accommodator) (coming soon).

Assigning the Purchase and Sale Agreement to a Qualified Intermediary (coming soon)

Step-By-Step Instructions for Completing a Forward 1031 Exchange with Exeter

Qualified Use Property: Do Your Assets Qualify for 1031 Exchange Treatment?

Like-kind Replacement Property for 1031 Exchanges: Are Your Assets Like Kind?

1031 Exchange Deadlines - 45 and 180 Calendar Days

1031 Exchange Identification Requirements for Like-Kind Replacement Properties

Replacement Property Identification Issues Involving Incidental Property

Earnest Money Deposit, Extension or Option Payments Released Before Closing

Sample Cooperation Clause Language for Purchase and Sale Agreements

Holding Guidelines for 1031 Exchange Properties

Unraveling the Mystery of 1031 Exchanges: The Same Taxpayer Requirement

1031 Exchange Instructions for Real Estate Closing and Settlement Agents

Legal Beneficiary Vesting for Seller Carry Back Notes included with in a 1031 Exchange

I Can't Complete My 1031 Exchange.  Can I have My 1031 Exchange Funds Now?

1031 Exchange Income Tax Considerations

The California Claw-Back Provision: Putting the "Claw" in Claw-Back

Solving Tax Problems on Real Property Sold Through Short-Sales, Foreclosures or Deed-In-Lieu of Foreclosures with a 1031 Tax Deferred Exchange

Saved by a Zero Equity 1031 Exchange™

Defer Capital Gain and Depreciation Recapture Taxes Indefinitely with a 1031 Exchange

Reinvesting Appropriate Amounts In The Like-Kind Replacement Property (coming soon)

Reporting the 1031 Exchange for Income Tax Reporting

Deferring Losses on the Sale of Property by Using 1031 Exchanges

Discussion Regarding Active vs. Passive Real Estate Investment Income (coming soon)

Use of Passive Activity Losses in a 1031 Exchange

Overview of Depreciation Recapture Issues

Understanding Depreciation Recapture Income Tax Liability

Depreciation Recapture Income Tax Rates and Requirements

Permissible and Non-Permissible Closing Costs for 1031 Exchanges

Seller Carry Back Financing Combined with a 1031 Exchange

Does Property Sold Under a Contract For Deed or Land Contract Qualify for 1031 Exchange Treatment? 

Understanding Debt in a Like-Kind Exchange

Failed or Partial 1031 Exchanges May Qualify for Installment Sale Treatment

UPREITs as Replacement Property Solutions for 1031 Exchanges

Computing Gain For Multi-Property 1031 Exchanges

IRS Form 8824 Guidance with a Reverse 1031 Exchange

Reverse 1031 Exchange Strategies, including Revenue Procedure 2000-37

Why Would You Use a Reverse 1031 Exchange?

Concise Overview of Reverse 1031 Exchanges

An In Depth Introduction to Safe-Harbor Reverse 1031 Exchanges

Requirements and Procedures for Opening a Reverse 1031 Exchange

Insurance coverage requirements for Reverse 1031 Exchanges

Non-Safe Harbor Reverse Exchanges, including Bartell v. Commissioner (coming soon)

Income Tax Reporting Issues with Reverse 1031 Exchanges (coming soon)

Improvement 1031 Exchange Strategies

Introduction to Improvement 1031 Exchanges, also referred to as Build-To-Suit 1031 Exchanges and/or Construction 1031 Exchanges

Advanced Build-to-Suit 1031 Exchange Strategies: Building on Property Already Owned

Requirements and Procedures for Opening Improvement, Build-To-Suit or Construction 1031 Exchange transactions

Insurance Coverage Requirements for Improvement, Build-To-Suit or Construction 1031 Exchange transactions

Advanced 1031 Exchange Strategies

Saved by a Short Sale/Foreclosure 1031 Exchange™

Purchasing Notes as Replacement Property in a 1031 Exchange

Related Party Issues in 1031 Exchanges

Definition of Related Parties Pursuant to Sections 267(b) and 707(b)

1031 Exchange of Vacation Homes or Second Homes: Do They Really Qualify?

Partnership Considerations When Structuring a 1031 Exchange

1031 Exchange Transactions with a Short Sale: Can you 1031 Exchange with NO Cash?  (coming soon)

Advanced Build-to-Suit 1031 Exchange Strategies: Building on Property Already Owned

Tax-Deferred, Like-Kind Exchange of Tobacco Quota Buyout Payments (coming soon)

Combining Reverse and Improvement 1031 Exchanges (coming soon)

Summary of Changes to Section 121 in Housing and Economic Recovery Act of 2008

Concise Overview of Combining a 1031 Exchange with a 121 Exclusion

Combining Sections 1031 and 121 on the Disposition (Sale) or Exchange of Real Estate

Real Estate With Combined Use as Primary Residence and Investment Property (coming soon)

Failed or Partial 1031 Exchanges May Qualify for Installment Sale Treatment

Sale-Leaseback in the Context of the 1031 Tax Deferred Exchange

1031 Exchanges Involving Investments in Energy such as Oil & Gas, Water and Wind (coming soon)

1031 Exchanges involving Timberland and/or Timber

1031 Exchanges involving Water Rights (Riparian Water Rights) (coming soon)

Multiple Parties Can Exclude Capital Gains Upon the Sale of Their Primary Residence Pursuant to Section 121 of the Internal Revenue Code and Section 1.121 of the Treasury Regulations (coming soon)

Overview of 1031 Like Kind Exchanges for Farmers (Agricultural Specific Issues)

Year-End 1031 Exchange Strategies

Year-End Tax Planning With Failed 1031 Exchanges

Section 1031 Exchange Completion Deadline: The Earlier of 180 Calendar Days or The Due Date of Your Federal Income Tax Return, including Extensions (coming soon)

Delaware Statutory Trust (DST), Tenant-In-Common (TIC) or Co-Ownership of Real Estate (CORE)

Concise Overview of Delaware Statutory Trusts (DST Investment Property Interests)

Delaware Statutory Trust (DST) vs. Tenant-In-Common (TIC) Co-Ownership Investments

Brief Overview of Tenant-In-Common Investment Properties (TIC Property Interests)

Parties Involved in a Tenancy-In-Common ("TIC") Offering

Evaluating Co-Ownership (CORE) or Tenant-in-Common (TIC) Interests in Real Estate

TIC Roundtable Discussion: Fractionalized, but not Fractured

Article on "No Nervous TIC" by Magazine bizSanDiego

upREITs as 1031 Exchange Replacement Property Solutions (1031/721 Exchange)

Miscellaneous Articles on Real Estate Issues

California Franchise Tax Board To Assess Penalties When a Private Annuity Trust, Deferred Sales Trust, Monetized Installment Sale, or Self-Directed Installment Note is Used to "Save" a Failed 1031 Exchange

Choice of Entity Considerations for Real Estate Investors

Economic Growth Incentives Provided by GO Zone Act (GO Zone Bonus Depreciation)

Harnessing the Power of 1031 Exchanges by Real Estate Executive Magazine

Never Pay Capital Gain or Depreciation Recapture Taxes

Five Year Holding Requirement on Disposition (Sale) of Primary Residence when Rental Property Originally Acquired through a Tax-Deferred Exchange is Converted into Primary Residence.

Buying and Selling Real Estate For Fun and Profit by Donna Kozik

How 1031 Exchanges Can Increase Realtors Commissions by Real Estate Executive Magazine

Community Property Laws and Community Property States

Replacement Property Period for Involuntary Conversions Pursuant to Section 1033

The Big Island of Hawaii has become famous for its "Vog." What is Vog?


Legal Disclaimer

1031 Exchange transactions are complicated income tax strategies that involve significant legal, tax and financial planning issues.  You should always consult with competent legal, tax and financial advisors prior to entering into and completing a 1031 Exchange transaction.  The Exeter Group of Companies does not provide any kind of legal, tax or financial advice.

The Exeter Group of Companies is pleased to provide the above articles, publications, and technical resources on 1031 Tax-Deferred Like-Kind Exchanges, as well as other topics, listed above as a courtesy to our clients and their professional advisors.  While every effort has been made to provide comprehensive, accurate, current and useful information, The Exeter Group of Companies does not warrant or guarantee the information, content or opinions in any way, nor provide endorsements or referrals for any of the authors contained herein.  Please read our legal terms and disclosure.

These resources are available for educational and research purposes only.  Commercial use is permitted only with specific written permission by the authors.  All rights are reserved.