History of Section 1031 of the Internal Revenue Code

Tax-Deferred Exchanges date back to 1921 and have a somewhat choppy development into the current like-kind exchange structures that we employ today pursuant to Section 1031 of the Internal Revenue Code.

This post is for those history buffs that contact me almost monthly for a more historical perspective regarding 1031 exchanges. You can learn more at: http://www.exeterco.com/History_Section_1031.aspx.