Are you having problems paying your capital gain tax dues? Section 1031 is the provision of the Federal Income Tax Code that allows companies and individuals to exchange property of a like-kind without incurring any liability for paying capital gain tax dues. At 1031 they provide assistance to land owners it can be a real or personal property. Real property includes land and property attached to land and personal property that is affixed to the real property it is a fixture and is considered part of the property. At 1031.net they provide legal assistance that specializes in 1031 exchange. If you are thinking of switching your properties to save on capital gain tax then visit www.1031.net and ask for legal assistance.