With the recent increase in real estate values we have witnessed in this country over the last 10 years, it is little wonder that the popularity of well-known Internal Revenue Code Section 1031 has also increased almost on the same par as real estate values.  To those new to this tax deferral concept, I wanted to provide you a sort of crash course in section 1031 basics. Click on Full Article to read more.

By Shannon L. Bollin, CPA, MST