Internal Revenue Code (IRC) Section 1031 [Full Text]

No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held either for productive use in a trade or buRead More

Internal Revenue Code (IRC) Section 761 [Full Text]

Terms defined[26 U.S.C. §761](a) Partnership For purposes of this subtitle, the term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial...Read More

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