Understanding Real Estate

Tax-Deferred Exchanges

A Layman's Guide to Section 1031 of the Internal Revenue Code

By ALBERT J. VELARDE, M.A., J.D.

COMMON EXCHANGE SITUATIONS

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As much as I would like to, it is difficult to anticipate all of the situations which may involve an exchange and discuss them at length. So, I will comment on some of the most common ones which may prove to be most helpful to you.

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