The Wall Street Journal (subscription required)
By Robyn A. Friedman, Nov. 14, 2018

The tax overhaul enacted last year made a lot of changes, but one provision cherished by real-estate investors survived: so-called 1031 exchanges. It's the name for a tax break that lets you defer capital-gains taxes on the sale of a property used for business or investment if you reinvest the proceeds in another business or investment property. It's often used by large real-estate investment companies, but individual investors—even those who own a single rental-income property—can take advantage of it as well. The “1031” name refers to section 1031 of the U.S. tax code. Read more (WSJ, subscription required).