Exchange vs. Sell
Non-Tax Reasons for a Tax Free Exchange There are many additional underlying reasons an investor might want to exchange one property for another. The motives often fall along standard risk-reward or cash flow-appreciation scales. Exchange vs. Sell
The 1031 Tax Deferred Exchange The tax deferred exchange, as defined in Section 1031 of the Internal Revenue Code of 1986, as amended, offers investors one of the last great opportunities to build wealth and save taxes.