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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What is a 1031 Exchange?
A 1031 Exchange allows investors to defer capital gains taxes on the sale of business or investment property by reinvesting proceeds into like-kind replacement property, subject to strict IRS rules and timelines. This guide covers key rules, deadlines, property qualifications, exchange types, and the role of a Qualified Intermediary in ensuring compliance.
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Summary
A 1031 Exchange allows investors to defer capital gains taxes on the sale of business or investment property by reinvesting proceeds into like-kind replacement property, subject to strict IRS rules and timelines. This guide covers key rules, deadlines, property qualifications, exchange types, and the role of a Qualified Intermediary in ensuring compliance.
Tags
1031-exchange · like-kind-exchange · capital-gains-tax · qualified-intermediary · tax-deferral · real-estate-investment · irs-regulations
Key entities
1031 Exchange (concept, 1) · Like-Kind Exchange (concept, 0.95) · Qualified Intermediary (concept, 0.95) · Capital Gains Tax Deferral (concept, 0.9) · IRS (organization, 0.9) · Internal Revenue Code Section 1031 (concept, 0.92) · Replacement Property (concept, 0.85) · Starker Exchange (concept, 0.75)
Classification
reference · language en · status final
Provenance
claude-opus-4-6 via @stacklist/mcp-server@2.0.0, confidence 0.85, 17 Jul 2026