IRC § 1031 Like-Kind Exchanges
26 U.S.C. § 1031
No gain or loss is recognized on the exchange of real property held for productive use in a trade or business or for investment if it is exchanged solely for real property of like kind to be similarly held; this nonrecognition does not apply to real property held primarily for sale. As amended by the 2017 Tax Cuts and Jobs Act, for exchanges completed after December 31, 2017, Section 1031 applies only to exchanges of real property and no longer covers personal or intangible property.
Who must comply
Other IRS regulations
Section 1031 Real Property Definition
26 CFR § 1.1031(a)-3
Deferred Like-Kind Exchange Rules
26 CFR § 1.1031(k)-1
Opportunity Zone Final Regulations
26 CFR §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1
IRC § 1250 Depreciation Recapture
26 U.S.C. § 1250
IRC § 1400Z-2 Opportunity Zones
26 U.S.C. § 1400Z-2
FIRPTA Withholding
26 U.S.C. § 1445; 26 CFR § 1.1445-1
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