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
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

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