1031.ExchangeINTELLIGENCE NETWORK
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KNOWLEDGE CENTER

Learn 1031

A plain-English, professional-grade library for understanding Section 1031 before transaction-specific tax and legal advice begins.

Start with the framework—not the sales pitch.

1031.Exchange organizes the federal exchange framework into a practical learning path for real estate owners, investors and the professionals who advise them. The objective is to make the vocabulary, timing and decision points easier to understand without pretending a website can determine whether a particular transaction qualifies.

Core principle

For exchanges after 2017, federal Section 1031 treatment is generally limited to qualifying real property held for investment or productive use in a trade or business. Real property held primarily for sale does not qualify under the rule described by the IRS.

Use the library as a briefing layer.

Read the rule, understand the question, then bring the facts to the right professionals: qualified intermediary, CPA or tax counsel, real-estate attorney, broker and lender. The strongest exchange plans start before the relinquished property closes.

Primary / reference sources

1031 EXCHANGE KNOWLEDGE DICTIONARY

Speak the language.
Understand the transaction.

Search 124+ exchange, federal-tax and real-estate terms in plain English—with synonyms, related concepts and primary-source links where federal tax meaning matters.

Browse the full A–Z knowledge index
EXPLORE THE TOPIC

Go deeper.

FEDERAL FRAMEWORK

1031 Exchange Rules

The core eligibility, property, timing and reporting concepts investors should understand before structuring an exchange.

Open guide → DEADLINES

180-Day Exchange Period

Understand the second major timing marker in a deferred exchange and the important tax-return due-date limitation.

Open guide → DEADLINES

45-Day Identification Rule

What the federal 45-day replacement-property identification window means and why replacement research should begin before closing.

Open guide → TAX CONCEPTS

Basis & Depreciation After an Exchange

Why deferred gain changes the basis story and why replacement-property economics should be modeled after the exchange.

Open guide → TAX CONCEPTS

Boot in a 1031 Exchange

A plain-English introduction to money or non-like-kind property received in an exchange and why it can affect recognized gain.

Open guide → REPORTING

Form 8824 Guide

The federal form used to report like-kind exchanges and the information investors should organize for their tax preparer.

Open guide → PROPERTY RULES

Like-Kind Property

Why “like kind” for real estate is broader than many investors assume—and where important limitations remain.

Open guide → PROFESSIONAL ROLES

Qualified Intermediary Guide

What a qualified intermediary does in a deferred exchange and a due-diligence framework for selecting one.

Open guide → ADVANCED RULES

Related-Party 1031 Exchanges

Why related-party exchanges receive additional scrutiny and should be escalated early to tax counsel.

Open guide → INTERACTIVE PROCESS MAP

The 1031 Exchange Process: Step-by-Step Journey

Follow a deferred 1031 exchange from pre-closing planning through identification, replacement-property closing and Form 8824 reporting—with the federal clock visible at every stage.

Open guide → 1031 BASICS

What Is a 1031 Exchange?

A clear orientation to like-kind exchanges of qualifying real property and the professionals, documents and deadlines surrounding them.

Open guide →
NEXT STEP

Turn research into a cleaner professional handoff.

Use the national platform to understand the framework, then connect the transaction to the appropriate QI, CPA, attorney, broker, lender or licensed securities professional.

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