Author Archive

Repeal of IRC Section 1031 Would Cause Decrease in Real Estate Values

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Real estate is an integral part of economic activity, with transactions providing avenues for exchange, development, and growth opportunities. Within this framework, like-kind...

IRC Section 1031 Tax Deferral Is a Critical Feature for Real Estate Transactions

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Like-kind exchanges (LKEs) offer a valuable venue to dispose of and acquire similar properties. The Internal Revenue Code (IRC) Section 1031 codifies that...

Like-Kind Exchanges Account for 39 Percent of REALTORS® Sales Volume

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Like-kind exchanges (LKE) provide an important vehicle to sell and acquire property, and are an integral component of small business activity. The Internal...

Like-Kind Exchanges Are Integral to Small Businesses

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. For a significant proportion of real estate market participants, like-kind exchanges (LKE) provide an important vehicle to sell and acquire property. The Internal...

Like-Kind Exchanges Lead to Capital Investments

This blog post was written by George Ratiu, Director of Quantitative & Commercial Research and Erin Fitzpatrick, Research Intern. Like-kind exchanges (LKE) provide an important vehicle to sell and acquire property—both real and personal. A key feature of LKEs consists of allowing...