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.
26 CFR § 1.1031(a)-3
26 CFR § 1.1031(k)-1
26 CFR §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1
26 U.S.C. § 1250
26 U.S.C. § 1400Z-2
26 U.S.C. § 1445; 26 CFR § 1.1445-1
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.