{"version":"1.0","type":"card","id":"6abf48fd-e9b7-442e-9001-4c282b97901d","url":"https://stacklist.com/card/6abf48fd-e9b7-442e-9001-4c282b97901d","title":"Real Estate Tax Tips","source_url":"https://www.irs.gov/businesses/small-businesses-self-employed/like-kind-exchanges-real-estate-tax-tips","note":"This page provides information about like-kind exchanges under IRS Code Section 1031, detailing the requirements for recognizing a gain or loss. It serves as a resource for small businesses and self-employed individuals navigating real estate transactions.\n","image":{"url":"https://ucarecdn.com/55ca41cf-82b9-440a-85cc-89a89a12f915/","alt":"Real Estate Tax Tips","width":3000,"height":2001},"stack":{"id":"5e2d55bc-06d3-4bf4-983b-474bedb6df14","title":"Trade Up, Not Out: 1031 Exchange and Investor Guide","url":"https://stacklist.com/c/finance/stack/5e2d55bc-06d3-4bf4-983b-474bedb6df14"},"created_at":"2026-07-17T18:41:15.900Z","updated_at":null,"aco":{"summary":"Like-kind exchanges under Internal Revenue Code Section 1031 allow businesses to exchange real property without recognizing gains or losses, though the Tax Cuts and Jobs Act limited this to real property only as of January 1, 2018. Form 8824 is used to report qualifying like-kind exchanges of real property that are of the same nature or character.","tags":["like-kind-exchanges","section-1031","real-estate-tax","tax-deferred","business-property","irc"],"key_entities":[{"name":"Like-Kind Exchanges","type":"concept","confidence":0.99},{"name":"Internal Revenue Code Section 1031","type":"concept","confidence":0.99},{"name":"Tax Cuts and Jobs Act","type":"concept","confidence":0.95},{"name":"Form 8824","type":"technology","confidence":0.98},{"name":"Real Property","type":"concept","confidence":0.97},{"name":"Tax-Deferred Exchange","type":"concept","confidence":0.92}],"classification":"reference","language":"en","confidence":0.85,"provenance":{"model":"claude-haiku-4-5","tool":"@stacklist/be@0.1.0","confidence":0.85,"timestamp":"2026-06-03T18:17:22.823Z"},"token_counts":{"approximate":549,"cl100k":431},"content_hash":"sha256:ca2328178b8448e2dff4e70ba839c18116bc841d92bdadd46c5ff70df4c76248","acp_version":"0.2","body_available":true,"body_tokens":549,"visibility":"public","agent_accessible":true,"status":"final"},"_links":{"self":"/api/public/card/6abf48fd-e9b7-442e-9001-4c282b97901d.json","html":"https://stacklist.com/card/6abf48fd-e9b7-442e-9001-4c282b97901d","md":"/api/public/card/6abf48fd-e9b7-442e-9001-4c282b97901d.md","stack_json":"/api/public/stack/5e2d55bc-06d3-4bf4-983b-474bedb6df14.json"}}