Do intangible interests qualify for a 1031 exchange?

Only real property qualifies for a 1031 exchange, but some intangible interests are considered real property under Section 1031. Intangible interests that qualify for a 1031 exchange include:

  • fee ownership
  • co-ownership
  • a leasehold
  • an option to acquire real property
  • an easement
  • stock in a cooperative housing corporation
  • certain shares in a mutual ditch, reservoir, or irrigation company
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