FinanceIntermediateDelaware Exam

What is a '1031 exchange' (like-kind exchange) and can Delaware investment property owners use it?

AA Delaware state tax deferral program for senior homeowners
BA federal tax provision allowing investors to defer capital gains taxes by reinvesting the proceeds from the sale of investment property into like-kind replacement propertyCorrect
CAn exchange of real property for personal property under Delaware law
DA federal program limited only to commercial properties in every case — residential rental properties never qualify at all, though outcomes can differ depending on circumstances

Why A federal tax provision allowing investors to defer capital gains taxes by reinvesting the proceeds from the sale of investment property into like-kind replacement property Is Correct

Answer B: A federal tax provision allowing investors to defer capital gains taxes by reinvesting the proceeds from the sale of investment property into like-kind replacement property

Under IRC Section 1031, investors can defer capital gains taxes by selling investment property and reinvesting proceeds into qualifying like-kind replacement property. Strict rules apply: 45-day identification period, 180-day closing deadline, use of a qualified intermediary, and like-kind requirements.

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