Talk:Internal Revenue Code section 1031

	Law portal This article is within the scope of WikiProject Law, an attempt at providing a comprehensive, standardised, pan-jurisdictional and up-to-date resource for the legal field and the subjects encompassed by it.LawWikipedia:WikiProject LawTemplate:WikiProject Lawlaw articles
???	This article has not yet received a rating on the project's importance scale.

Taxation (inactive)

This article is within the scope of WikiProject Taxation, a project which is currently considered to be inactive.TaxationWikipedia:WikiProject TaxationTemplate:WikiProject TaxationTaxation articles

United States Low‑importance

	United States portal This article is within the scope of WikiProject United States, a collaborative effort to improve the coverage of topics relating to the United States of America on Wikipedia. If you would like to participate, please visit the project page, where you can join the ongoing discussions. Template Usage Articles Requested! Become a Member Project Talk Alerts United StatesWikipedia:WikiProject United StatesTemplate:WikiProject United StatesUnited States articles
Low	This article has been rated as Low-importance on the project's importance scale.

Untitled

I have merged the old 1031 Exchange article with this one and attempted to clean up the resulting merged article. It could still use a little more copyediting and cleanup, though. Bry9000 (talk) 22:13, 31 January 2008 (UTC)[reply]

Ed Okun

Please consider the addition of the Ed Okun fraud, where Okun was accused of stealing client escrow funds from Q.I. companies Okun purchased. This came from Bloomberg and the TV series American Greed. Placing money in a Q.I. may not be as safe as one would think. 71.139.164.142 (talk) 18:59, 9 August 2014 (UTC)[reply]

Thanks for a very useful article - can't believe it is rated "Start"

As much as I hate the "like" buttons on so many websites, I would have used one here. Instead, I'll just add this section (feel free to delete it) to thank the authors of this article - despite being rated as "Start" class and "Low importance" it provided a very clear and understandable explanation of this type of real estate transaction, which was very helpful to a "casual reader" with some personal interest in the topic. 104.132.34.99 (talk) 14:34, 17 November 2015 (UTC)[reply]

Assessment comment

The comment(s) below were originally left at Talk:Internal Revenue Code section 1031/Comments, and are posted here for posterity. Following several discussions in past years, these subpages are now deprecated. The comments may be irrelevant or outdated; if so, please feel free to remove this section.

My biggest problem with this article is the external links to company's who can gain financially from this article. The purpose of the WIKI has always been for information purpose only. If there are links to commercial entities, the value of this information is diminished.

Last edited at 23:51, 1 December 2008 (UTC). Substituted at 19:00, 29 April 2016 (UTC)

Changes in the law

This article needs to be updated for changes in the law effective, generally, for exchanges of assets completed after December 31, 2017, under section 13303 of the so-called Tax Cuts and Jobs Act, Public Law no. 115-97, signed into law by President Donald Trump on December 22, 2017.

Briefly, for such transactions, the general rule is that only gains or losses on the exchange of real property (i.e., real estate) will receive non-recognition treatment under section 1031. For example, exchanges of livestock will no longer be covered by section 1031, whether of the same sex or not. And, exchanges of real estate "held primarily for sale" will not receive the non-recognition treatment.

We'll have to pull the sources together and work on this later. Famspear (talk) 22:36, 27 December 2017 (UTC)[reply]