Visit our library of important 1031 exchange forms. The pros at Equity Advantage have provided everything you need in easily downloadable PDF files.Information about the likekind exchange and requirements under IRS Code Section 1031 for recognizing a gain or loss. , hereinafter referred to as. This provision allows a taxpayer to enter into a contract for the transfer of the. A 1031 exchange is a contract in which one investment property is exchanged for another, allowing capital gains tax to be held off. Have a 1031 exchange question you'd like addressed? Post it in the comments! The volume of water in the basin is roughly 2.4×106 cubic kilometres (5.8×105 cubic miles). Melissa King took the fear out of the entire experience.