1031 Complete Regulations

Section 1031 Tax Deferred Exchanges - A Review of the Final Regulations

Tax deferred exchanges of real estate have been recognized by the Internal Revenue Code since the 1920s. A variety of factors have converged the past several years leading to a dramatic increase in the popularity of tax deferred exchanges as an alternative to real property sales.

Internal Revenue Service Regulations: IRC §1031

Like-Kind Exchange: Additional Rules for Exchanges of Personal Property and for Exchanges of Multiple Properties

This document contained final regulations relating to exchanges of personal property and multiple properties under section 1031 of the Internal Revenue Code. The regulations affect persons who exchange personal property or multiple properties. The regulations are necessary to provide persons who exchange  these properties with the guidance necessary to comply with the law.

The final regulations are effective for exchanges occurring on or after April 11, 1991.

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