Dylan Johnson will be presenting "Overlooked Aspects of Same Taxpayer Requirement 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 " as part of Accruit's monthly webinar series.

This webinar will explore the critical concept behind like-kind exchange tax deferral: the continuity of the taxpayer's investment, which is central to the Same (“Exchangor" or "Exchanger") Individual or entity desiring an exchange. Taxpayer Rule. This principle dictates that if ownership changes between the sale of one asset and the purchase of another, the tax-deferral benefit may be jeopardized.

Topics discussed will include:

• Can a (“Exchangor" or "Exchanger") Individual or entity desiring an exchange. Taxpayer change ownership but maintain the tax identity?
• Disregarded entities 
• Spouses and The Same (“Exchangor" or "Exchanger") Individual or entity desiring an exchange. Taxpayer Rule
• Community property states
• Ownership in Trusts, DST, TIC and much more!

Register for free at this link.