1031 Investment Resources | 1031 Investment Services

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Internal Revenue Service Revenue Rulings & Procedures

Rev. Proc. 2002-22
Rev. Rul. 2004-86
Rev. Proc. 2008-16

Internal Revenue Code and Treasury Regulations

Section 121, Principal Residence Exemption
Section 121, 2008 Amendment Limiting Principal Residence Exemption
Section 1031, Like-Kind Exchanges
Section 1031, Special Rule for Mutual Ditch, Reservoir or Irrigation Company Stock
Section 1033, Involuntary Conversations
Section 1237, Real Estate Subdivided for Sale
Section 168, Post-Exchange Basis Calculations
Section 301, Disregarded Entities
Section 468B, Imputed Interest Rules upon QI Escrow Accounts

Internal Revenue Service Publications & Forms

Publication 544, Sales and Other Dispositions of Assets
Form 8824, Like-Kind Exchanges
Form 4797, Sales of Business Property
Pub. 537, Installment Sales

Sample 1031 Exchange Addendum for Sales Contracts

"Buyer hereby acknowledges that it is the intent of the seller to effect an IRS Section 1031 tax-deferred exchange which will not delay the closing or cause additional expense to the buyer. The Seller's rights under this agreement may be assigned to a Qualified Intermediary, named by the Seller, for the purpose of completing such an exchange. Buyer agrees to cooperate with the Seller and the Qualified Intermediary in a manner necessary to complete the exchange."

Real Estate, 1031 Exchange, and Related Industry Associations