October 02, 2018
Sponsor Organization: 
CCIM Institute
Course Length: 
Classroom: 1 day
Available Online: 
Designation or Certification: 
Certified Commercial Investment Member (CCIM)
This advanced course provides a concise and thorough overview of Internal Revenue Code Section 1031 tax-deferred exchanges. At the conclusion of the course, students will:
  • Understand recent developments including tax reform proposals to eliminate cap 1031 exchange tax deferral.
  • Understand recent IRS guidance on 1031 exchanges including applicable Revenue and Private Letter Rulings.
  • Learn about the IRS distinctions between property held for sale versus long-term investment.
  • Understand the IRC Section 1031 tax code and exceptions.
  • Review an in-depth analysis of partnership/LLC scenarios, reverse and improvement exchanges, related-party transactions, and determine how to avoid common pitfalls.

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