Curated by
Deborah Elbaum
I'm a Realtor® with deep roots in Palm Beach County. Originally from upstate New York, I've called Downtown West Palm Beach home for over two decades. A certified luxury specialist and Zillow Top Agent, I bring block-by-block local knowledge to every client I serve.
stacklist.com/deborahelbaum
I'm a Realtor® with deep roots in Palm Beach County. Originally from upstate New York, I've called Downtown West Palm Beach home for over two decades. A certified luxury specialist and Zillow Top Agent, I bring block-by-block local knowledge to every client I serve.
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Real Estate Tax Tips
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.
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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
Like-Kind Exchanges (concept, 0.99) · Internal Revenue Code Section 1031 (concept, 0.99) · Tax Cuts and Jobs Act (concept, 0.95) · Form 8824 (technology, 0.98) · Real Property (concept, 0.97) · Tax-Deferred Exchange (concept, 0.92)
Classification
reference · language en · status final
Provenance
claude-haiku-4-5 via @stacklist/be@0.1.0, confidence 0.85, 3 Jun 2026