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About Us
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LANDU Overview
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ALC Designation Overview
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Welcome, New ALCs
Resources
Find a Land Consultant
Land Connections
Land Market Survey
RLI Advocacy
Member Advantage Program (MAP)
NAR Settlement Guidance on Land
Renewable Energy & Carbon
Realtors Property Resource (RPR)
Moody's CRE Market Pro Platform
Voices
The Voice of Land
The Voices of Land blog
The Voices of Land podcast
Terra Firma magazine
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National Land Conference 2025
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RLI Leadership Awards
NLC Cowboy Auction
RLI APEX Awards Program
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Archive by tag:
taxation
Return
23
Sep
Why the 1031 Exchange Should Not Be Eliminated
RLI Admin
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23 Sep, 2020
|
1031 exchange
,
1031 like kind exchange
,
taxation
,
land blog
|
1031 Exchanges
|
0 Comments
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Internal Revenue Code Section 1031, which allows taxpayers to defer, not eliminate, payment of capital gains and recapture tax on the sale of property, has been in the Federal tax code for the past 100 years.
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