{"version":"1.0","type":"card","id":"bb5b106d-6392-4ba7-b037-e996b8fb4335","url":"https://stacklist.com/card/bb5b106d-6392-4ba7-b037-e996b8fb4335","title":"IRS — 1031 Like-Kind Exchange\n","source_url":"https://www.irs.gov/businesses/small-businesses-self-employed/like-kind-exchanges-real-estate-tax-tips","note":"The IRS's official guidance on 1031 like-kind exchanges explains how real estate investors can defer capital gains taxes when selling an investment property and rolling the proceeds into a replacement property — one of the most powerful tools available for building long-term wealth through real estate. Investors moving equity from other markets into Camden County or Nassau County real estate should review this before they close on the sale of their existing property, not after, since the 45-day identification window starts the day the relinquished property sells.\n","image":{"url":"https://ucarecdn.com/40498d9e-3c08-41c9-8c7e-6fd0d967b790/","alt":"IRS — 1031 Like-Kind Exchange\n","width":1080,"height":1080},"stack":{"id":"b3a153e2-2e56-42ac-816d-a859647ad954","title":"Real Estate Investment in Camden County and Northeast Florida","url":"https://stacklist.com/stack/b3a153e2-2e56-42ac-816d-a859647ad954"},"created_at":"2026-06-03T18:17:18.516Z","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/bb5b106d-6392-4ba7-b037-e996b8fb4335.json","html":"https://stacklist.com/card/bb5b106d-6392-4ba7-b037-e996b8fb4335","md":"/api/public/card/bb5b106d-6392-4ba7-b037-e996b8fb4335.md","stack_json":"/api/public/stack/b3a153e2-2e56-42ac-816d-a859647ad954.json"}}