Author: Anonymous-1202

Deferred Exchange and Deferred Action
Among the many of the ideas surrounding 1031 tax-deferred exchanges stands the idea that the benefits of a like-kind exchange can only be enjoyed by far and few, but that is not the case. Still, the reality of tax-deferred exchanges is that any US tax-paying person or entity can use section 1031 to exchange like-kind property, regardless of US citizenship.
Deferred Action for Childhood Arrivals
Deferred Action for Childhood Arrivals (DACA) is a United States immigration policy created in 2012 through an executive order by President Barack Obama. The policy was created as a stopgap measure to stop the deportation of people brought into the United States as children and did not have citizenship or legal residency status. Participation in the program comes with a range of benefits. For example, along with permission to remain in the country, recipients can also get work permits.
DACA recipients, often referred to as Dreamers, are not eligible for any federal benefits, like Social Security, college financial aid, or food stamps. Still, Dreamers are required to pay federal income tax. The IRS does NOT share taxpayer information with other government agencies. Therefore, DACA recipients should not be afraid to file their taxes. It may help them in any future immigration cases in which they are required to prove tax compliance, proof of income, or proof of residence.
Tax Deferred Exchanges 
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