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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

White Papers

  • 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
  • Benefits of Like-Kind Exchanges in a Distressed Real Estate Market
 

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Upcoming Events

Wed May 21, 2025Back to the Basics: Drop & Swap Issues
Category: Webinar
Wed Jun 4, 2025Back to the Basics: Reverse Exchanges
Category: Webinar
Wed Jun 11, 2025Back to the Basics: Identification Issues
Category: Webinar
Wed Jul 16, 2025Back to the Basics: Disaster Postponement
Category: Webinar
Mon Sep 15, 2025September 15, 2025 CES Exam
Category: CES Events
View Full Calendar
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