About Stuart F. Wallace
Authored 1 article.
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Stuart Wallace of HunterMaclean: Understanding the 1031 Like-Kind Exchange: A Practical Guide for Real Estate Investors Part One – The Basics
Features, December 17, 2025
Real estate investors continually look for strategies to maximize after-tax returns and preserve capital. One of the most effective tools available to achieve these ends is the Section 1031 like-kind exchange. This provision of the Internal Revenue Code allows an investor to sell investment or business-use real property and reinvest the proceeds into qualifying replacement property while deferring recognition of capital gains.