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Under Section 1031 of the United States Internal Revenue Code, a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. (https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_1031)
If you are interested in one of the best methods for capital gains tax deferral and are not yet familiar with 1031 exchanges or need a refresher, then you might consider attending this webinar.
With a little bit of planning and organization, your return on investment can be significantly enhanced.
Note: The views expressed are solely the opinion of the author.
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Source: First American Exchange Company & Wikipedia