Course Description

This advanced course provides a concise and thorough overview of Internal Revenue Code Section 1031 tax-deferred exchanges.




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170.00 / list price
130.00 / member price
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Prior to registering, please review our program policies and guidelines for important information about cancellation and tuition.

Course Concepts

At the conclusion of the course, students will:

  • Understand recent developments including tax reform proposals to eliminate or cap 1031 exchange tax deferral
  • Understand recent IRS guidance on 1031 exchanges including applicable Revenue and Private Letter Rulings
  • Learn about the IRS distinctions between property held for sale versus long-term investment
  • Understand the IRC Section 1031 tax code and exceptions
  • Review an in-depth analysis of partnership/LLC scenarios, reverse and improvement exchanges, related-party transactions, and determine how to avoid common pitfalls.
  • In addition, the course covers like-kind requirements for:
  • Creative property variations such as perpetual cellular easements (cell towers)
  • Transferable development rights (air rights)
  • Oil/gas/mineral rights
  • Tenant-in-common
  • Delaware Statutory Trust fractional ownership properties

Have questions? Talk to a human

We are here to answer all your questions about each course. Our solution center team is available Monday through Friday 8:30 a.m. - 5:00 p.m. at +1 (312) 321-4460, option 2, or courseinfo@ccim.com.
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Continuing education credits

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For more information about continuing education contact us at cecredit@ccim.com or +1 (312) 321-4460 ext. 8566.