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1031 Exchanges
Representative Matters

Internal Revenue Code (the “Code”) Section 1031 allows a seller of real estate to defer recognition of taxes on capital  gains from a sale if the seller reinvests the sale proceeds into a replacement property in compliance with specific timeframe, ownership structure and closing requirements set forth in the Code. M&R attorneys handle sophisticated real estate purchase and sale transactions, including 1031 exchanges and so called, “reverse” 1031 exchanges.