Exchanging Thoughts

Understanding the Same Taxpayer Rule

Posted by Ellie Trovato on Fri, Jun 01, 2018

This Friday Free for All we will discuss an important rule in a 1031 tax deferred exchange: the same taxpayer requirement.

Read More

Topics: 1031 exchange same taxpayer; 1031 same owner rule, Same Taxpayer Requirement, 1031 exchange assignment; 1031 exchange rules, tax consequences of a 1031 exchange, 1031 exchange rules

What’s in a Name? Everything in a 1031 Exchange

Posted by Margo McDonnell on Tue, Aug 21, 2012

Any Taxpayer, regards of whether the Taxpayer is an individual or an entity, may complete a 1031 tax-deferred exchange. However, title to the replacement property should be taken the same way title of the relinquished property was held. This means whoever owned the old property must acquire the replacement property. 

Read More

Topics: 1031 exchange rules, 1031 exchange same taxpayer; 1031 same owner rule