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  • Keystone Securitized Real Estate
    • What is Securitized Real Estate?
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  • Stone 1031 Exchange
    • 1031 Exchange
    • What is a 1031 Exchange?
    • Risks of a 1031 Exchange
    • Section 1031 Requirements
    • 1031 Ownership Structures
    • 1031 Exchange Do’s and Don’ts
    • Overview of the 1031 Process
    • Capital Gains Calculator
    • Increasing Cost Basis
    • Excellent for Estate Planning
    • Depreciation Recapture
    • Tax Season Issues
    • IRS Codes and Rulings
  • Stone DST-TIC
    • DST-TIC Overview
    • What is a Delaware Statutory Trust?
    • Risks of Delaware Statutory Trusts
    • DST Benefits
    • What is Tenancy in Common
    • Risks of Tenancy in Common
    • TIC Advantages
    • DST/TIC Compare and Contrast
    • Financing and Lender Issues
    • DST Master Lease
    • DST Trust Agreement Restrictions
    • DST Revenue Ruling 2004-86
    • TIC Revenue Procedure 2002-22
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1031 Exchange Corner>> IRS Codes and Rulings

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1031 Exchange

Learn More About 1031

What is a 1031 Exchange?

Risks of a 1031 Exchange

Section 1031 Requirements

1031 Ownership Structures

1031 Exchange Do’s and Don’ts

Overview of the 1031 Process

Capital Gains Calculator

Increasing Cost Basis

Excellent for Estate Planning

Depreciation Recapture

Tax Season Issues

IRS Codes and Rulings

The Delayed Exchange
Exchanges of Foreign Property
Vesting Issues
Deferred Exchange Safe Harbor
Multiple Party Exchanges
Exchanging with a Related Party
Property Held for Resale Purposes
The Build-To-Suit Exchange
The Starker Reverse Exchange
Partnership Issues
LLC Issues

IRS Codes and Rulings

The IRS has issued various rulings that directly affect specific issues concerning the 1031 exchange.

©2016 Cornerstone Real Estate Investment Services info@cornerstoneexchange.com - (800) 781-1031

738 E. Chapman Avenue, Orange, CA 92866 / 7051 Heathcote Village Way, Suite 200, Gainesville, Virginia 20155

Delaware Statutory Trust (DST) investments are subject to subject to the various requirements and restrictions of Section 1031 of the United States Internal Revenue Code. IRC Section 1031, IRC Section 1033, and IRC Section 721 are complex tax codes; therefore, you should consult your tax and legal professional for details regarding your situation. Additionally, DSTs and other alternative investments are subject to substantial risks, including illiquidity, vacancies, general economic conditions, competition, potential adverse tax consequences, and the loss of some or all invested capital. Past performance is not a guarantee of future results. Diversification does not guarantee profits or protect against losses. Investments are only available to "accredited investors" as defined by the Securities and Exchange Commission. Securities offered through WealthForge Securities, LLC (Member FINRA/SIPC). WealthForge Securities, LLC and Cornerstone Real Estate Investment Service are not affiliated.