13 results for "1031"

§ 1.1031-0

Table of contents.

§ 1.1031(a)-1

Property held for productive use in trade or business or for investment.

§ 1.1031(a)-2

Additional rules for exchanges of personal property.

§ 1.1031(a)-3

Definition of real property.

§ 1.1031(b)-1

Receipt of other property or money in tax-free exchange.

§ 1.1031(b)-2

Safe harbor for qualified intermediaries.

§ 1.1031(c)-1

Nonrecognition of loss.

§ 1.1031(d)-1

Property acquired upon a tax-free exchange.

§ 1.1031(d)-1T

Coordination of section 1060 with section 1031 (temporary).

§ 1.1031(d)-2

Treatment of assumption of liabilities.

§ 1.1031(e)-1

Exchange of livestock of different sexes.

§ 1.1031(j)-1

Exchanges of multiple properties.

§ 1.1031(k)-1

Treatment of deferred exchanges.