1031 Exchange 1031 Exchange in 2026: How Real Estate Investors Defer Capital Gains Tax When Selling to Buy Bigger A century-old IRS rule lets property investors sell, reinvest, and defer capital gains tax indefinitely — but miss the 45-day window and the whole exchange collapses. Here is how the mechanics actually work in 2026.
1031 Exchange 1031 Exchange Activity Drops as Rate Uncertainty Persists Section 1031 exchange volume declined 18% year-over-year in the first quarter as rate uncertainty and narrower spreads kept investors sidelined.
