Deferring Gain with IRC Sec. 1031 Like-Kind Exchanges | Taxation

Deferring Gain with IRC Sec. 1031 Like-Kind Exchanges New

CATEGORY: Taxation

COURSE ID: CLLIKE, VERSION 1.00

Online & Mobile

2 CPE Credits

This course explains how taxpayers can defer gain on the exchange of real property held for business or investment under IRC Section 1031. Participants learn the key requirements for qualifying property, timing, and identification, along with the role of qualified intermediaries and common compliance issues. Topics include deferred and reverse exchanges, related party transactions, Delaware statutory trusts, and the interaction between Sections 1031 and 121. Real world examples and case discussions illustrate how to apply the rules and avoid costly mistakes.

2 Credits

$59.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 2 hours

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 11/2025

Other Certifications

NY Credits : 2.0
TX Credits : 2.0
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0

Details by Jurisdiction

Format :Online & Mobile

Deferring Gain with IRC Sec. 1031 Like-Kind Exchanges New

Accreditation Information

Learning objectives

Course outline

Requirements