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1031 Book

Everything you need to know about the 1031 Exchange.

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A Guide to Revenue Procedure 2000-37 for Reverse Exchanges

April 6, 2026 by johnpohly

Closeup of Black Man Discussing Taxes.

Navigating the world of investment property can be complex, especially when considering the benefits of a 1031 exchange. For many investment property owners, the concept of a reverse exchange—a strategy enabled by IRS Revenue Procedure 2000-37—remains a viable yet underutilized avenue to defer capital gains taxes.

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Looking for a 1031 Exchange opportunity for investment? Here is our current list of opportunities.

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