Internal Revenue Code, Regulations and Forms

• Section 1031 of the Internal Revenue Code(222Kb)
  
  
• Complete Department of the Treasury Regulations: Section 1.1031 (1.56 Mb)
  
  
  • § 1.1031(a)-1 - Property held for productive use in a trade or business or for investment (197Kb)
    
    
  • § 1.1031(a)-2 - Additional rules for exchanges of personal property (248Kb)
    
    
  • § 1.1031(b)-1 - Receipt of other property or money in tax-free exchange (294Kb)
    
    
  • § 1.1031(b)-2 - Safe harbor for qualified intermediaries (138Kb)
    
    
  • § 1.1031(c)-1 - Nonrecognition of loss (134Kb)
    
    
  • § 1.1031(d)-1 - Property acquired upon a tax-free exchange (127Kb)
    
    
  • § 1.1031(d)-2 - Treatment of assumption of liabilities (140Kb)
    
    
  • § 1.1031(e)-1 - Exchanges of livestock of the different sexes (135Kb)
    
    
  • § 1.1031(j)-1 - Exchanges of multiple properties (529Kb)
    
    
  • § 1.1031(K)-1 - Treatment of deferred exchanges (734Kb)

• Select Revenue Procedures and Private Letter Rulings



• Notice 2005-3 Relief for Like-Kind Exchanges for Which Deadlines May Be Postponed (23Kb)



• Rev. Proc. 2004-15 Combining §1031 with §121 of the Internal Revenue Code (47Kb)



• Rev. Proc. 2003-39 Programs of Repetitive Like-Kind Exchanges (99Kb)



• PLR 2002-36 Summary Use of "Virtual" Qualified Intermediaries (102Kb)

• Select IRS Forms and Publications



• Form 8824 (2005) Like-Kind Exchanges (103Kb)



• Publication 544 (2005) Sales and Other Dispositions of Assets (259Kb)



• Publication 946 (2005) How To Depreciate Property (492Kb)