+1031 refers to Section 1031 of the U.S. [Internal Revenue Code](/wiki/Internal_Revenue_Code), which permits the deferral of capital gains tax when certain property is exchanged. This "like-kind exchange" is often utilized in [Real Estate](/wiki/Real_Estate) transactions, allowing for continued investment growth without immediate taxation.
+## See also
+- [Tax Deferral](/wiki/Tax_Deferral)
+- [Capital Gains](/wiki/Capital_Gains)
+- [Investment](/wiki/Investment)
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