1031 Resources & Actions

1031 Like-Kind Exchange Resources

 

Infographic: Budget Process that Could Affect 1031 Like-Kind Exchanges

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ADISA's Policy Statement: 1031 Real Property Like-Kind Exchanges

ADISA supports retaining existing like-kind exchange provisions of real property permitted under Section 1031 of the tax code.

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Ernst & Young Study: Economic Contribution of the Like-Kind Exchange Rules to the US Economy in 2021

Prepared on behalf of the Section 1031 Like-Kind Exchange Coalition – May 2021

EY partnered with the Section 1031 Like-Kind Exchange Coalition to estimate the current economic activity supported by the like-kind exchange rules within the US economy in 2021 and found that 1031 exchanges are expected to generate $7.8 billion in federal, state and local taxes this year.

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The Tax and Economic Impacts of Section 1031 Like-Kind Exchanges in Real Estate

By David C. Ling (McGurn Professor of Real Estate, Hough Graduate School of Business, University of Florida) and Milena Petrova (Associate Professor of Real Estate and Finance, Department of Finance, Whitman School of Management, Syracuse University)

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ADISA Co-Signs Letters to Congress & Treasury on the Importance of 1031 Exchanges

On behalf of more than 30 national real estate, housing, environmental, farming, ranching, forestry and financial services-related organizations, ADISA co-signed letter to key members of chief tax counsels of the congressional tax-writing committees, as well as Secretary of the Treasury Janet Yellen, stressing the importance of Section 1031 Like-Kind Exchanges as Congress works to broaden the economic recovery as it reviews the impact of existing tax provisions.

Read the letter

1031 Exchange Advocacy Alert

On Wednesday, August 11, the U.S. Senate concluded the first step in the 2022 budget reconciliation process, introducing and passing a budget resolution on a strict party line vote of 50-49 (one Republican senator was absent).

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Section 1031 Like-Kind Exchanges: Sustaining American Businesses During Economic Uncertainty

Produced by The Real Estate Like-Kind Exchange Coalition, of which ADISA is a member.

Download the brochure here

 

ADISA 1031 Advocacy: In the News

Guest Contributor John Harrison: The Math is All Here on 1031s (The DI Wire -- July 29, 2021)

Guest Contributor John Harrison: 1031 Exchanges – A Major Generator of Tax Revenues (The DI Wire – June 29, 2021)

ADISA’s John Harrison on the Future of the 1031 Exchange (GlobeSt.com – June 22, 2021)

Section 1031 Helps Many and Is No Loophole (The Wall Street Journal – May 10, 2021)

Guest Contributor: Don’t Call it a Loophole! (The DI Wire – May 10, 2021)