<p>When it comes to identifying replacement property in a 1031 exchange, there are three rules of the identification process that you must know.</p>

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<p>In this video, Paul Holloway demonstrates a basic calculation of tax on the cash-out of an investment property of real estate and the potential to defer these taxes by reinvesting sales revenue into a 1031 like-kind exchange.</p>

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<p>What is boot under Section 1031 of the tax code? In relation to like-kind exchanges, there are two classic types of boot - cash boot and mortgage boot. Learn about each in this short video.</p>

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