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Defer Capital Gains with 1031 Exchange

Section 1031 of the Internal Revenue Code allows an investor to defer the payment of capital gains taxes that may arise from the sale of a business or investment property.

By using the proceeds of the sale of such property to purchase “like-kind” real estate, taxes may be deferred, as long as the investor satisfies certain conditions.

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Defer Capital Gains with a 1031 Exchange

A one-page guide to the 1031 exchange process.

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