SOUTHBAY EXCHANGE CORPORATION are I.R.C. Section 1031 tax deferred exchange specialists. I.R.C. Section 1031 allows taxpayers to defer capital gains tax against real property which has been held in a trade or business. Find out more about Section 1031 and how it can help you. Contact Information Evelyn Folks - President Brian Folks - Vice President Mumtaz Thakor - Exchange Coordinator 3848 Carson Street, Suite 110 Torrance, CA 90503 Phone: (310) 540-3813 Fax: (310) 543-5454 Awarded Top 10% in the Nation for Consumer Satisfaction by the Internet Consumer Group