Code Section 1031 exchanges allow taxpayers to defer taxable gain when exchanging certain real property.  In order for the exchange to be tax-deferred, the unique rules under Code Section 1031 must be followed precisely.

This course will review the rules to properly execute a Code Section 1031 exchange, as well as the specifics of filling-in the Form 8824.  The course will also cover the tax consequences of a failed and a partially failed exchange.