IRS 1031 Regulations

  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(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