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Oklahoman Real estate investment would go stagnant, commercial property go unimproved, and construction jobs go away if President Joe Biden succeeds in chopping the popular tax accounting regulation known as a 1031 tax-free exchange, some real estate specialists say. It could freeze the market, said Ford Price, managing partner of Oklahoma City brokerage Price Edwards & Co. Section 1031 of the Internal Revenue Code encourages investment by letting sellers postpone paying capital gains taxes through a series of exchanges. Taxes only come due when there is a sale not followed by another purchase without reinvestment. Biden wants to end the tax break for gains greater than $500,000 as part of his American Families Plan. It s part of his broader plan to finance child and elder care. ....
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