2013 Capital Gains Tax and Impact on 1031 Exchange Internal Revenue Service Section 1031 exchange has garnered renewed interest from CPAs, tax attorneys and individual investors as a result of higher federal capital gain tax rates effective January 1, 2013. - See more at: http://www.mytaxfiler.com/blog/2013-capital-gains-tax-and-impact-on-1031-exchange/#sthash.NXLj6m2O.dpuf in Public bookmarkswith 1031capitalexchangegainkindlike