Limiting Like-Kind Exchanges Would Hurt Real Estate, Study Finds

Like-kind exchanges aid the commercial real estate sector by promoting increased investment, reducing holding periods and lowering leverage levels, according to an academic study released July 9.

Also known as 1031 exchanges after Section 1031 of the Internal Revenue Code, like-kind exchanges allow individuals and businesses to defer the payment of taxes on gains made on the exchange of property held for investment or in a trade or business for “like-kind” property.

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