{
  "id": "RENT_1031",
  "name": "1031 Like-Kind Exchange",
  "category": "rental",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Investment/business RE; qualified intermediary",
    "requires_entity_type": "rental",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "gain deferred via exchange"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Exchange must have been initiated during 2025",
    "forward_status": "available"
  },
  "description": "Defer gains by exchanging investment RE. 45-day ID, 180-day close.",
  "irc_reference": "IRC §1031",
  "deadline": "Exchange during tax year"
}