The U.S. Tax code has main­tained a pro­vi­sion in the code for over 100 years per­mit­ting tax­pay­ers to defer cap­i­tal gains. While the ref­er­ence … Con­tin­ue read­ing DSTs and §1031 Exchanges: Under­stand­ing how DSTs can be part of a §1031 exchange for tax-deferred real estate trans­ac­tions.