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Capital gains tax obligations arising out of an investment property sale may be deferred. Section 1031 of the Internal Revenue Code provides that no gain or loss is recognized when real property held for productive use in trade or business, or for investment (Relinquished Property), is exchanged for like-kind real property (Replacement Property). The Replacement Property must also be held for productive use in trade or business, or for investment. When the Replacement Property is acquired before the closing of the Relinquished Property sale, it is referred to as a reverse exchange. Read this practice note to learn more about 1031 exchanges and the mechanics of reverse exchanges.
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