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Summary of Tax Deferral and Tax Exclusion Strategies, including Sections 1031, 1033, 1034 (repealed), 721, 453 and 121 of the Internal Revenue Code
History of Section 1031 of the Internal Revenue Code
A Guide to 1031 Exchanges (21 pages) © Copyright 2008-2012 by Exeter 1031 Exchange Services, LLC. All Rights Reserved. Next update scheduled for June 2010.
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)
Title Holding Trust Frequently Asked Questions (THT FAQs) (under development)
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 Qualified Intermediary (Accommodator or Facilitator)
You Have a Choice: Using an Independent Qualified Intermediary (Accommodator) (coming soon).
Assigning the Qualified Intermediary into your transaction (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
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
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)
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
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
Personal Property 1031 Exchange Strategies
Introduction to Personal Property 1031 Exchanges
Introduction to Like Kind Exchanges of Aircraft, Airplanes and Aviation Equipment
Tax Deferred Exchanges of Internet Domain Names (URLs)
LKE Program 1031 Exchange Strategies
1031 Exchange of FCC Radio and TV Stations Licenses
Personal Property Like Kind Exchange Resources (NAICS Classification Links)
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)
Tenant-In-Common (TIC) or Co-Ownership of Real Estate (CORE)
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
Strategic Management of Tax Liability - A New Way Out (The Deferred Sales Trust™)
Article on "No Nervous TIC" by Magazine bizSanDiego
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.
The Deferred Sales Trust™
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
How do you say FIRPTA in Spanish? by Procopio, Cory, Hargreaves & Savitch LLP
The Big Island of Hawaii has become famous for its "Vog." What is Vog?
Legal Disclaimer
Exeter 1031 Exchange Services, LLC is pleased to provide the articles, publications, and technical resources on 1031 tax-deferred like-kind exchanges list 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, Exeter 1031 Exchange Services, LLC 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.
Page Sponsors
back to top
About Exeter 1031 Exchange
