Section 1031 of the U.S. Internal Revenue Code allows investors to defer capital gains taxes on the exchange of like-kind properties. 1031, or tax-deferred, exchanges hold great advantages for both investors and REALTORS®.

The following sources will provide you with a wealth of information to assist you in building your 1031 niche.

At Beverly-Hanks & Associates we have a talented team of REALTORS®, legal, tax and intermediary professionals, who can provide all the services you may need for a an efficient and timely 1031 transaction.

We look forward to serving you.

NATIONAL ASSOCIATION OF REALTORS
http://www.realtor.org/libweb.nsf/pages/fg408

INTERNAL REVENUE SERVICE
http://www.irs.gov/businesses/small/industries/article/0,,id=98491,00.html

1031 EXCHANGE GUIDE
http://homebuying.about.com/cs/1031exchange/a/1031_exchanges.htm