1031 Tax Exchange Service
1031 Corporation
1.800.828.1031
www.1031corp.com
Trade up/1031 company
866.661.1031
www.tradeup 1031.com
Exchange Solutions,Inc
516.771.2400
LandAmerica Exchange Services
877.277.1031
www.landam1031/tristate
What is a 1031 Tax Deferred Exchange?
Internal Revenue Code section 1031 allows
investors meeting certain qualifications to
sell an investment property and reinvest in
another investment property within certain
prescribed time periods and defer any
capital gain income taxes on this transaction.
There are specific time peroids that apply and
the basic rule to defer capital gains
gains income taxes is the price and mortgage
of the new property must equal to or greater
than the old property and all the cash
involved in the sale must go to the new
property.