# 1031TaxShield
> Real Estate IRC Section 1031 Exchange, Capital Gains Drag Calculator, and Institutional DST Marketplace.

- Defer 100% of federal capital gains (20%), net investment income tax (3.8%), and depreciation recapture (25%).
- Enforces strict 45-day identification and 180-day exchange completion deadlines.
- Matches accredited sellers to institutional Delaware Statutory Trusts (DSTs) under IRS Rev. Rul. 2004-86.
- Full Reference Knowledge Base: https://1031taxshield.com/llms-full.txt