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The 4-1-1 on 1031s

Tax-deferred property exchanges could save you big dollars when you sell your property. But a few missteps can break the deal.

Whenever Kerrville, Texas, rancher David Gregory buys or sells land, he makes certain his investment real estate contract contains one important paragraph: wording that enables him to place proceeds into a 1031 tax-deferred exchange.
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Bel-Ru Landing

Bel-Ru Landing

Bel-Ru Landing is a unique development with pristine pine trees and ancient oaks draped with Spanish moss. These sentinel trees stand guard over the banks of the historic Alabama River and its tributaries where steamboats of old plied these mighty waters.

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Discovering Alabama From Its Watery Byway

By CHRISTOPHER PERCY COLLIER
Published: May 16, 2008

THE Robert F. Henry Dam near Montgomery, Ala., is a sprawling wall of reinforced concrete with 11 spillway gates that holds back approximately 234,200 acre feet of water, creating the lake called Jones Bluff Reservoir. Its lock, a massive concrete-lined chamber 655 feet by 84 feet, was built to raise and lower bulky barges hauling tons of wood and grain some 200 miles downriver to Mobile Bay.

Read the complete article at the New York Times here