Exchange Requirements

Whenever property is sold, it is important to make the distinction between realized gain and recognized gain. Realized gain is defined as the net sale price minus the adjusted tax basis.

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Some real estate investors confuse what is required for full tax deferral in an exchange with calculations involved in determining their accumulated capital gain.

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Although a §1031 tax deferred exchange allows investors to defer 100% of their capital gain tax liability, some choose to only perform a partially deferred exchange.

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