Internal Revenue Service, read September 2026
Deferring the gain on an investment property in United States
What Internal Revenue Service publishes about deferring the gain on an investment property in United States, quoted verbatim from IRS - Like-kind exchanges, real estate tax tips, read September 2026.
- the authority quoted here
- Internal Revenue Service
- of the authorities read publish on this question
- 1/6
- the day these pages were read
- 2026-09-11
The authority's own words
Generally, if you make a like-kind exchange, you are not required to recognize a gain or loss under Internal Revenue Code Section 1031.
That sentence is the whole of what Internal Revenue Service publishes on this point on the page cited. It is reproduced here for reporting and comment; it is not tax advice, and nothing on this page is our reading of it.
Where this comes from
Reproduced from IRS - Like-kind exchanges, real estate tax tips as it stood on September 2026; the plain text of that page from that day is stored beside the record, so the sentence can be checked against its origin. Across the questions asked here, Internal Revenue Service answers 6 and publishes nothing quotable on 0.
Cite or embed this figure
Internal Revenue Service on deferring the gain on an investment property in United States: “Generally, if you make a like-kind exchange, you are not required to recognize a gain or loss under Internal Revenue Code Section 1031.” (Capital Gains Tax HQ US Capital Gains Tax Record).
Cite as: "Capital Gains Tax HQ US Capital Gains Tax Record: Deferring the gain on an investment property, United States", updated 2026-09-11, https://capitalgainstaxhq.com/tax/united-states/like-kind-exchange/.