1 CPE – Introduction to 1031 Exchanges and DSTs
1 CPE – Introduction to 1031 Exchanges and DSTs
1 CPE - Introduction to 1031 Exchanges and DSTs Over 100 years ago Internal Revenue Code 1031 (IRC§1031) was legislated into law with the Revenue Act of 1921. While it has undergone various iterations over the subsequent decades, the spirit of the code remains. The code states ‘no gain or loss shall be recognized on […]