Congressional deal-making, as well as posturing overtures by the Biden Administration, has created increased focus on 1031 exchanges and what they mean to real estate owners and how they play the “long game” and “short game” for their holdings.

A recent August 25 report put out by Green Street offered commentary on small commercial property sales. One major factor influencing this market is the potential elimination of Section 1031 of the IRS code, which allows investors to defer capital-gains taxes on the sale of one property by reinvesting the proceeds in a similar property within 180 days.


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