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TREASURY REGULATIONS

 

Title 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

PART 1--INCOME TAXES

1.1031-0 Table of contents.
1.1031(a)-1 Property held for productive use in trade or business or for investment.
1.1031(a)-2 Additional rules for exchanges of personal property.
1.1031(b)-1 Receipt of other property or money in tax-free exchange.
1.1031(b)-2 Safe harbor for qualified intermediaries.
1.1031(c)-1 Nonrecognition of loss.
1.1031(d)-1 Property acquired upon a tax-free exchange.
1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
1.1031(d)-2 Treatment of assumption of liabilities.
1.1031(e)-1 Exchange of livestock of different sexes.
1.1031(j)-1 Exchanges of multiple properties.
1.1031(k)-1 Treatment of deferred exchanges.

 

 

 

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