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Summit County Colorado Real Estate Glossary
From 1031 Exchange to 936 Publication

Return to the Real Estate Glossary

721 Exchange - IRS Code, Sec. ยง721 Exchange permits an investor to contribute a property to a partnership. The investor's obtains interest in the partnership called operating partnership units (OP units). 721 exchanges are often used by REITs.

1031 Exchange - A section of the Internal Revenue Code that provides a way for the owners of business and investment real estate to sell their property and buy other like kind property without paying the capital gains tax. Investors are allowed to continue their investment in another property without losing investment equity in taxes.


Cornerstone Real Estate Company


23110 Hwy 6 #107
Keystone, CO 80435

111 A Lincoln Avenue
Breckenridge, CO 80424

970-513-8200 Office
866-441-0112   Toll Free
 


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