Tax Court Affirms 1031 "Intent..."

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Section 1031 says you have to hold both your old and new properties with an investment intent, but it doesn't define what investment intent is. We, like most 1031 advisors, use the year-and-a-day holding period as a benchmark for defining investment intent. But there are many investors who are willing to risk a shorter holding period.

The IRS will attack these shorter holding periods, and they almost always win. But if you would like to read about taxpayers who won an eight-month holding period case, visit for the full story.

The 1031 Experts

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