Rental Property Is the Textbook 1031 Case
Held for investment, sold at a gain, replaced with something similar. Most rental exchanges are straightforward, and the ones that fail fail for the same three reasons.
June 16, 2026 · 8 min
Section
1031 Exchange Property Types
What qualifies, what does not, and the edge cases that come up most often.
3 articles
You Cannot 1031 Your Home, With Two Exceptions
A primary residence is not held for investment, so it does not qualify. But the boundary between a home and a rental is more porous than it sounds.
June 9, 2026 · 8 min
Vacation Homes Sit in the Grey Zone
Revenue Procedure 2008-16 drew a safe harbour around second homes. Outside it, the answer depends on how you actually used the place.
June 2, 2026 · 7 min
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