http://www.goinglegal.com en-us editorial@articlealley.com A 1031 Exchange or Like Kind Exchange is defined by Section 1031 of the Internal Revenue Code. This code specifies that if an asset (usually some form of real estate such asland or a building) is sold and the proceeds of the sale are then reinvested in... http://www.goinglegal.com/1031-exchange-and-tax-advantages-2034649.html 15th February 2011