TM 1031 Exchange
Bookmark us!


Deferred Exchange

The real estate market of the last several years has left many investors holding properties that would be subject to substantial capital gains taxes if disposed of. Section 1031 of the Internal Revenue Code and a court decision known as the Starker decision provide investors with a way to defer paying these taxes. Section 1031 provides that gains will not be recognized if the asset disposed of is replaced with a like-kind asset of equivalent or greater value.

The Starker decision allows for a time delay in the acquisition of a replacement asset. Under IRS guidelines, the taxpayer actually has a maximum of 180 days to replace the property, provided that the replacement property is identified in writing within 45 days from the date of sale of the original property.

Transactions that fall within these guidelines are known as 1031 exchanges, Starker exchanges, or tax-deferred exchanges. In addition to timing requirements, the IRS also mandates that the proceeds of the sale must be handled by an outside party, usually referred to as a Qualified Intermediary or an Exchange Accommodator. The most common type of tax-deferred exchange is a delayed exchange in which real estate is first sold, and then replacement real estate is acquired.

One primary mission of TM 1031 Exchange is to help investors find investment real estate to serve as replacement property in 1031 exchanges. We do an independent survey of investment properties across the nation in order to put our clients in touch with sellers of properties that will help them meet their goals. To learn more about these properties or our services, please give us a call toll free at 1-877-4TM-1031. You may also send us an email here

1031 Exchange Company
1031 Exchange Definition
1031 Exchange Explained
1031 Exchange Laws
1031 Exchange Requirements
1031 Forms
1031 Internal Revenue Code Section
1031 Land Exchange
1031 Like Kind Exchange
1031 Rules
1031 Starker Exchange
1031 Tax Deferred Property Exchange
1031 Tax Forms
1031 TIC Exchange
1031 Transfer
1033 Exchange
Avoiding Capital Gains Tax
California Capital Gains Tax
Capital Gains Tax On Property
Capital Gains Tax Rules
Double Net
For 1031
Fractional Ownership
Fractional Ownership Real Estate
How To Avoid Capital Gains Tax
IRA Investments
IRS 1031
IRS 1031 Exchange
Leaseback Investments
Leaseback Property
Triple Net Lease Laws
Triple Net
NNN Investments
NNN Leased Properties
NNN Leased Properties for Sale
Oil And Gas Royalty
Tax Code 1031
Tax Free States
Tenant In Common Definition
Tenant In Common Real Estate
Tenants In Common
TIC Properties
TIC Real Estate Investments
Tim Marshall
Triple Net Lease
Triple Net Lease Agreement
Triple Net Lease Definition
Triple Net Lease For Sale
Triple Net Lease Properties
Triple Net Lease Property