Direct investment-property swap
Two owners compare properties and transaction terms.
Investment and tax-planning context
A direct property trade and a Section 1031 exchange are not the same thing. Qualified investment or business real property may be eligible for tax-deferred treatment when the legal requirements are satisfied. Owners should use qualified tax, legal, intermediary, title and financing professionals.
Two owners compare properties and transaction terms.
Explore whether a separate sale and replacement purchase is more appropriate for qualifying investment property.
Trade concepts may extend beyond single-family houses when the parties and professionals can structure the transaction.
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