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• Like-Kind Exchanges - Real Estate Tax Tips
  ... no gain or loss is recognized under Internal Revenue Code Section 1031.
  If, as part of the exchange, you also receive other (not like-kind) property or ...(15k)
  http://www.irs.gov/businesses/small/industries/article/0,,id=98491,00.html

• Frequently Asked Questions - Keyword: 1040-ES
  Internal Revenue Service IRS.gov. Skip To Main Content Skip Past HeaderHome |
  Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom ...(16k)
  http://www.irs.gov/faqs/faq-kw2.html

• 2004 Form 8824
  ... on like-kind exchanges, see section 1031 and. its regulations and Pub. 544.
  Line 5. Enter on line 5 the date of the written ...()
  http://www.irs.gov/pub/irs-pdf/f8824.pdf

• Field Guide to 1031 Exchanges (NAR's Information Central)
  ... Review the fundamentals of Section 1031 like-kind exchanges, ... Tax trade-off;
  Section 1031 offers a safe harbor in like-kind exchanges, ...(58k)
  http://www.realtor.org/libweb.nsf/pages/fg408

• FEA: Federation of Exchange Accommodators - 1031 Like-Kind Exchanges
  Industry trade association for 1031 exchange qualified intermediaries. Provides
  education, certification, legislative activity and guidance to the 1031 ...(16k)
  http://www.1031.org/

• Real estate-tax lawyer's explanation of 1031, (Like Kind Exchange ...
  ... §1031 allows the exchange of investment or business property for other investment
  or ... without paying tax if the property received is "like kind." ...(13k)
  http://www.wwlaw.com/1031.htm

• 1031 Like-Kind Exchange Services Overview
  ... JP Morgan Property Exchange Inc., a leading provider of IRC Section 1031
  Like-Kind Exchange (LKE) solutions, offers comprehensive tax-saving programs ...(24k)
  http://www.jpmorgan.com/pages/jpmorgan/trust/1031