1031 Tips: Being Brilliant at the Basics BlogRon RaitzMay 23, 20231031 exchange, qualified use test, basics, Like Kind, Like-Kind, taxable gain, title, replacement property, disregarded entity, partial exchange, qualified intermediary, earnest money, exchange agreement, QI, 180-day exchange period, relinquished property, ID Letter, closing statement, 45 day time requirement, Form 8824Comment