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tennessee real estate glossary

Nashville Real Estate Glossary
From 1031 Exchange to 936 Publication

Return to the Real Estate Glossary

721 Exchange - IRS Code, Sec. ยง721 Exchange permits an investor to contribute a property to a partnership. The investor's obtains interest in the partnership called operating partnership units (OP units). 721 exchanges are often used by REITs.

1031 Exchange - A section of the Internal Revenue Code that provides a way for the owners of business and investment real estate to sell their property and buy other like kind property without paying the capital gains tax. Investors are allowed to continue their investment in another property without losing investment equity in taxes.

spring hill

Tentara Properties
230 Franklin Road, Suite 810
Franklin, TN 37064

Phn: 615.591.8911
Fax: 615.807.2723
Apts: 615.394.2029


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