In 2017, Code Section 1031 was nearly repealed in its entirety, but was fortunately preserved just for business and investment real estate. 1031 exchanges do not apply to primary residences ...

Section 1031 of the Internal Revenue Code of 1986, as amended (the “Code”) provides that no gain or loss is recognized if certain qualifying property is exchanged solely for other qualifying ...

Client Alert. March 5, 2010 Revenue Procedure 2010-14 – New Safe Harbor for Code Section 1031 Like-Kind Exchanges By Stephen L. Feldman and Arthur Man On March 5, 2010, the Internal Revenue ...

The Pennsylvania Department of Revenue has taken the position that those rules do not allow like kind exchanges that are exempt from tax under Internal Revenue Code Section 1031 exchanges to be ...