When the 2017 Tax Cuts and Jobs Act narrowed the type of property eligible for like-kind exchanges to “real property,” it lowered the curtain on an active era of like-kind exchanges of artwork.

It’s the oldest and simplest formula for accumulating wealth: Live the “buy low, sell high” dream by acquiring, holding and then selling property at a tidy profit. Unfortunately, resulting capital ...

Real estate and investor clients often turn to something called "like-kind exchanges" to defer tax payments on gains from a recently sold property. Like-kind exchanges are a transaction or series of ...

A 1031 Like-Kind Exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a strategic investment tool that allows real estate investors to defer capital gains tax on the sale of a ...

Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The long-absent definition of real property for like-kind exchanges ...

Strategies for the use of tax-deferred like-kind exchanges have grown over the years from almost exclusively a real estate concern to one in which billions of dollars of business tangible personal ...

Cost segregation and 1031 like-kind exchanges are two of the most valuable tax planning strategies available to commercial real estate investors. Through proper planning, both tax-deferral techniques ...

Prior to the enactment of the legislation known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, the rules in Sec. 1031, which allow taxpayers to defer recognition of gain on a like-kind exchange ...