1031Investment
publication · Pub. 544

IRS Publication 544 — Sales and Other Dispositions of Assets

Explains the tax treatment of selling, exchanging, or otherwise disposing of property, including like-kind exchanges.

Key takeaways

  • Covers gain/loss calculation.
  • Discusses like-kind exchange rules.
  • Includes basis and holding-period guidance.
Read original source (IRS.gov)
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.