Jonathan Barge will be presenting "Like-Kind Intangible Real Property Interests in a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange s" as part of Accruit's monthly webinar series.

This webinar will go over other types of real property that can be considered "like-kind" in a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange . Several additional types of intangible assets or other real property interests that are deemed like-kind through the federal regulations and underlying case law including perpetual easements, leases and permits, and many more. Attendees will gain an understanding of what intangible assets are deemed like-kind and required considerations for qualification in a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange . 

Topics discussed will include:

• Perpetual Easement is the right to use the real property of another for a specific purpose. The easement is itself a real property interest, but legal title to the underlying land is retained by the original owner for all other purposes. Typical easements are for access to another property, for utility or sewer lines both under and above ground, use of spring water, entry to make repairs on a fence or slide area, drive cattle across and other uses. Easements can be created by a deed to be recorded just like any real property interest. Easement s
• Water, Oil, Gas & Mineral Rights
• Leases & Permits
• Long Term Leasehold Estate
• Options to Acquire The land, and everything that is permanently attached to the land, and all of the rights of ownership of that property. Real property is typically classified according to its general use as either residential, commercial, agricultural, industrial, or special purpose. Real Property
• Land Development & Entitlement Rights

Lastly, we will discuss some considerations that must be met in order for intangible interests to qualify as like-kind in a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange .

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