Library of Revenue Codes

Section 1031 (Authorizes the exchange of property)

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Section 121 (Provides tax exemptions for the primary residence)

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Section 1033 (Involuntary conversion of property)

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Revenue Procedures

2000-37 (Safe Harbor Guidelines for the Reverse Exchange)

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2002-22 (Allows exchange into property held by tenants-in-common)

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2008-16 (Allows vacation homes to qualify as 1031 property)

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Treasury Regulations
1.1031
Soon to be posted.

Do you Qualify? Answer some basic questions to determine whether an exchange is right for you and your current situation.

"WASHINGTON STATE LAW, RCW 19.310.040, REQUIRES AN EXCHANGE FACILITATOR TO EITHER MAINTAIN A FIDELITY BOND IN AN AMOUNT OF NOT LESS THAN ONE MILLION DOLLARS THAT PROTECTS CLIENTS AGAINST LOSSES CAUSED BY CRIMINAL ACTS OF THE EXCHANGE FACILITATOR, OR HOLD ALL CLIENT FUNDS IN A QUALIFIED ESCROW ACCOUNT OR QUALIFIED TRUST." RCW 19.310.040(1)(b) (as amended)