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    POPS    1031 exchange overview
    dquinter
    by dquinter  6-13-2007   
     A brief overview of 1031 (and reverse 1031) exchanges. You may also exchange a single property for multiple properties, or purchase one property from the proceeds of several. A popular strategy in the past was to acquire a replacement property in an exchange, rent the property out for a year, convert the property to a personal residence and sell it after two years and exclude the capital gain under the home sale exclusion rules. Congress closed this loophole in 2004. Exchange accomodators: http://www.1031.org/memberLocator/index.asp
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