When am I mechuyav to give maaser on money that was put in a 1031 exchange since the money is not accessible to me.
Answer:
If I understand correctly, this means the money is from selling a property [or something else] and the money is being held by a third party to purchase the exchange property. This would qualify as an investment and as long as the money is tied up in an investment you do not have to take off maaser. The 1031 only holds for half a year, and so at that point [or whenever the purchase occurs] whatever cash remains from the sale would be income for which maaser should be taken.
