Section 1031 is the provision of the Federal Income Tax Code that permits companies and individuals to exchange property of a like-kind without incurring any liability for paying capital gains tax dues. An exchange does not generate cash. Therefore, it is unfair on the taxpayer to ask him or her to pay tax on unrealized gain or “paper” gain. The taxpayer’s investment is essentially the same, only the form changes. For example, exchange of land for building. 1031 Exchange is one of the few techniques available to postpone taxes. The taxpayer has to pay taxes when the property is sold for cash. On the other hand, since an exchange does not generate cash, no tax is owed immediately. 1031 Exchange is the network for all of your 1031 tax needs. They connect you with sellers of 1031 exchange properties. For more information visit www.1031.net.