1031 Like-Kind Exchanges – Preserving
Title agents see firsthand the importance of 1031 exchanges for building and sustaining local communities. These transactions are large and small, in both rural and metro areas and represent everything from small rental housing properties, to neighborhood strip malls and large mixed-use buildings in urban centers, to agricultural land. Like-kind exchanges provide an important incentive for investing in affordable housing and commercial real estate. Current law tax treatment for Section 1031 real estate like-kind exchanges must be preserved.
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ALTA Section 1031 Like-Kind Exchanges One Pager