LOGAN COUNTY — Joel and Justina McCracken’s new home sits unobtrusively near the tree line along the South Platte River. Surrounded by their 115 acres, with the closest neighbors at least a quarter of a mile away, the setting seems idyllic, pastoral.

Structure of this 1031 exchange doesn't avoid tax obligation (Pittsburgh Post-Gazette)
Q: I am a real estate agent with a client who owns more than 100 acres. He wants to participate in a 1031 exchange. ...