https://www.irs.gov/newsroom/like-kind-exchanges-now-limited-to-real-property

Nov 19, 2018 ... IR-2018-227, November 19, 2018 — The Internal Revenue Service today ... 1, 2018, exchanges of personal or intangible property such as machinery, ... A transition rule in the new law allows like-kind treatment for some ...

https://www.irs.gov/businesses/small-businesses-self-employed/like-kind-exchanges-real-estate-tax-tips

Apr 30, 2019 ... Information about the like-kind exchange and requirements under IRS Code Section 1031 for recognizing a gain or loss. ... A transition rule in the new law provides that Section 1031 applies to a qualifying exchange of ... Thus, effective January 1, 2018, exchanges of machinery, equipment, vehicles, artwork ...

https://www.irs.gov/pub/irs-pdf/i8824.pdf

Aug 2, 2018 ... 2018. Instructions for Form 8824. Like-Kind Exchanges. (and section 1043 ... What's New. Special rules for capital gains invested in. Qualified ...

https://www.investopedia.com/financial-edge/0110/10-things-to-know-about-1031-exchanges.aspx

May 17, 2019 ... In real estate, a 1031 exchange (also called a like-kind exchange or a Starker) ... a 1031 exchange of qualified personal property in 2018 if the original ... In 2008 the IRS set forth a safe harbor rule, under which it said it would ...

https://www.realwealthnetwork.com/learn/how-to-do-a-1031-exchange-rules-definitions/

Mar 28, 2019 ... This is, perhaps, even more true as we head into 2018. Why? ... The term 1031 Exchange is defined under section 1031 of the IRS Code. (1) To ...

https://apiexchange.com/impact-2018-tax-law-real-estate-owners/

Jan 22, 2019 ... No new restrictions on 1031 exchanges of real property were made in the ... The tax law continues the current depreciation rules for real estate.

https://www.cwscapital.com/what-is-a-1031-exchange/

The ultimate guide to understanding 1031 exchanges and how it can benefit ... of the key points of the 1031 exchange—rules, concepts, and definitions you should .... the partner(s) participating in the exchange may be seen by the IRS as not ...

https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_1031

Section 1031(a) of the Internal Revenue Code (26 U.S.C. § 1031) states the recognition rules for realized ... follow guidelines of the IRS, and use the proceeds of the ... Prior to the 2018 tax law changes, exchanges of personal property could qualify under Section 1031.

https://nesfinancial.com/new-tax-law-1031-exchanges-limited-to-real-estate/

Feb 20, 2018 ... Starting in 2018, under the new law, tax-deferred exchanges under ... makes up the great majority of 1031 exchange property, and the existing rules ... developed significant IRC 1031 guidance while at the IRS National Office.

https://www.ipx1031.com/updates-and-impacts-for-2018/

Jan 24, 2018 ... Real estate exchanges are subject to the same rules and ... Transition rules permit a personal property exchange to be completed in 2018 if either the ... For more information about the procedure and forms to use see IRS ...