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Internal Revenue Code Section 1031 Fundamental and Advance Concepts Presented by: Andrew Gustafson, CES ®   Atlas 1031 Exchange, LLC www.atlas1031.com 850-496-0090
Instructional Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What is a 1031 Exchange? ,[object Object],[object Object]
What is the outcome of 1031 Exchange? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Reasons to Exchange ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Real Property – partial list ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Depreciable Tangible Personal Property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Intangible Nondepreciable Personal Property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Property Excluded from 1031  ,[object Object],[object Object],[object Object],[object Object],[object Object]
Exchange Requirements ,[object Object],[object Object],[object Object],[object Object]
Qualified Use Test ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Same Taxpayer Requirement ,[object Object],[object Object]
1031 Timelines ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Identification Requirements ,[object Object],[object Object],[object Object]
Types of Exchanges ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Wrap Up ,[object Object],[object Object]

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What You Should Know About 1031 Exchanges

  • 1. Internal Revenue Code Section 1031 Fundamental and Advance Concepts Presented by: Andrew Gustafson, CES ® Atlas 1031 Exchange, LLC www.atlas1031.com 850-496-0090
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