The United States Small Business Administration (SBA) states their mission is to “Maintain and strengthen the nation's economy by aiding, counseling, assisting and protecting the interests of small businesses and by helping families and businesses recover from national disasters.”

To that end, they offer advice, information, sources and education on how to start, finance, manage and grow your small business. They offer classes and seminars, training and legal and regulatory information, even disaster recovery advice. There is at least one SBA office in every state.

Click here to visit their website:

http://sba.gov/

A 1031 Exchange (a.k.a., a “Starker” Exchange) is a way to defer the capital gains you have made on your investment property. Under Section 1031 of the Internal Revenue Code, if you exchange (swap) one investment property for another, your tax basis of the old property (called the "relinquished property") becomes the tax basis of the new property (called the "replacement property"). If the cost of the replacement property is equal to or greater than the sales price of the relinquished property – and if all of the net sales proceeds from the relinquished property go directly into the purchase price of the replacement property – the tax code allows you to defer having to pay any capital gains tax.

However, there are certain important time restrictions. You must identify the replacement property within 45 days from the date the relinquished property is sold, and you must actually take title to the replacement property within 180 days from the earlier sale.

Click here for more information:

http://www.irs.gov/faqs/faq-kw2.html

Click here for instructions on how to report such an exchange on your taxes:

http://www.irs.gov/publications/p544/index.html