Understanding 1031 Tax Free Exchanges

Item#: A6215


by: Thomas Mahlum (Author)

Paperback Edition


•  This continuing education title explores the history, evolution, rules, and forms of the strategy used to defer tax liability until a later date. Loaded with real‐life examples and calculations, this text allows agents to learn the vocabulary and application of tax‐free exchanges so they are better able to answer client questions. A recent review of content ensures students will receive the most up‐to‐date material.

Contents Include:

•  A General Discussion of Taxes 

•  Installment Sales 

•  The 1031 Tax-Free Exchange 

•  The Law and The Rules 

•  The Paperwork 

•  Frequently Asked Questions 

•  Glossary

• Answer Key



•  Discussion of capital gains taxes and includes forms for computing capital gain on a real estate transaction.

•  Advantages and disadvantages of installment sales.

•  Guide to the 1031 law and regulations.

•  Helpful discussion of the key forms to be used when executing a 1031 exchange.


About the Author

Thomas J. Mahlum has been licensed as a broker in North Carolina since 1975 and has been studying the subject of tax-free exchanges for more than 30 years.  He is also a member of the Jacksonville, North Carolina, Board of Realtors, the Real Estate Educators Association and the North Carolina Real Estate Education Association from which he received the Real Estate Educator of the year in 2000.