Treasury Regulations

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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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