Legal Disclaimer & Limitations

The information provided on this website, including but not limited to articles, blog posts, FAQs, AI-generated responses, and capital gains calculator outputs, is intended for general informational and educational purposes only and does not constitute legal, tax, financial, or investment advice. Use of this website, including any interaction with the AI chatbot or any calculator tool, does not create an attorney-client relationship, a tax advisor-client relationship, or any other professional relationship between you and The 1031 Source or any of its affiliates, employees, or agents.

The AI assistant on this website is an automated tool. Its responses are not reviewed by a licensed attorney or tax professional in real time and may be incomplete, outdated, or inapplicable to your specific circumstances. You should not rely on AI-generated responses as a substitute for qualified professional advice.

The capital gains calculator is provided as a convenience tool only. Results are estimates based on the inputs you provide and general assumptions. Some tools include simplified depreciation-related gain, NIIT and state-rate assumptions; others omit them. None accounts for your complete tax situation, progressive-rate stacking, all recapture rules, state and local adjustments, AMT, installment-sale rules or every eligibility limitation. Unsupported results are not a determination of zero tax. Calculator results do not constitute tax advice.

Section 1031 of the Internal Revenue Code and its regulations are complex and subject to change. The rules governing like-kind exchanges, qualified intermediaries, identification periods, exchange periods, boot, related-party transactions, and other requirements must be applied to your specific facts and circumstances by a qualified tax professional or attorney. Failure to comply with 1031 exchange requirements can result in full recognition of taxable gain.

Nothing on this website should be relied upon as a basis for making, or refraining from making, any investment, tax, or legal decision. Always consult a qualified tax advisor, CPA, or attorney licensed in your jurisdiction before engaging in any 1031 exchange transaction or making any related financial or tax decision.

The 1031 Source makes no representations or warranties, express or implied, regarding the accuracy, completeness, timeliness, or fitness for a particular purpose of any information on this website. The 1031 Source expressly disclaims all liability for any errors, omissions, or reliance on any content herein, including AI-generated content and calculator outputs. This website is not affiliated with or endorsed by the Internal Revenue Service (IRS) or any governmental agency.

The 1031 Source is an independent educational resource and is not affiliated with, endorsed by, or acting on behalf of any qualified intermediary, law firm, accounting or CPA firm, financial advisory firm, broker-dealer, investment advisor, real estate brokerage, or any other professional services firm. References to professional services (such as Qualified Intermediaries, CPAs, or attorneys) are made solely for educational context. No content on this website constitutes a referral to or endorsement of any specific firm or individual professional.

By accessing, browsing, or otherwise using this website, including use of the AI chatbot or capital gains calculator, you acknowledge that you have read, understood, and agree to be bound by this disclaimer in its entirety. If you do not agree with any part of this disclaimer, you should discontinue use of this website immediately. The 1031 Source reserves the right to modify this disclaimer at any time without prior notice, and your continued use of the website following any such modification constitutes your acceptance of the updated terms.