Walking into Greyfield Realty is like taking a step back in time. No computers, just an old IBM electric typewriter, which is used daily. Hugh, the sole agent, has specialized in only large acreage sales. These transactions are better known by the IRS rule call 1031 exchanges. To qualify for Section 1031 of the Internal Revenue Code, the properties exchanged must be held for productive use in a trade or business or for investment. Call anytime; Hugh will be glad to explain what that means.