What Kind Of Assets Qualify For 1031 Tax Deferred Exchange Treatment?

Assets of any type can qualify, whether real estate or personal property, for 1031 Tax Deferred Exchange treatment if the assets have been held for rental (income production), held for investment (capital appreciation) or used in a trade or business.  Assets that were merely acquired and then held for sale or immediately listed for sale (inventory) will generally not qualify for tax deferred exchange treatment.  The key issue is whether the investor’s intent was to hold or sell the assets.

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Posted by The Exeter Real Estate Blog at Tuesday, February 09, 2010 8:59 PM
Categories: real estate tax
Tags: tax deferred exchange simultaneous exchange like kind exchange delayed exchange 1031 exchange
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