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Section 1031 Like Kind Exchange

Two apartment buildings, one older brick and one newer, stand side by side on a city street at dusk with warm gold light in their windows under a deep navy sky.

How Real Estate Investors Defer Capital Gains for Decades

TL;DR: On November 8, 2026, 24/7 Wall St. published a walk through of how landlords use Section 1031 of the Internal Revenue Code to trade buildings for years without paying tax on the gain. The rule…

Jeff Barnes, MBA·Nov 8, 2026·5 min read