Treasury Regulations (26 C.F.R.)
26 CFR § 1.1031-0
Table of contents.
This section lists the captions that appear in the regulations under section 1031.
(a) In general.
(b) Definition of “like kind.”
(c) Examples of exchanges of property of a “like kind.”
(d) Examples of exchanges not solely in kind.
(e) Applicability dates.
(a) Introduction.
(b) Depreciable tangible personal property.
(c) Intangible personal property and nondepreciable personal property.
(a) Real property.
(b) Examples.
(c) Applicability date.
(a) Introduction.
(b) Computation of gain recognized.
(c) Computation of basis of properties received.
(d) Examples.
(e) Effective date.
(a) Overview.
(b) Identification and receipt requirements.
(c) Identification of replacement property before the end of the identification period.
(d) Receipt of identified replacement property.
(e) Special rules for identification and receipt of replacement property to be produced.
(f) Receipt of money or other property.
(g) Safe harbors.
(h) Interest and growth factors.
(i) [Reserved]
(j) Determination of gain or loss recognized and the basis of property received in a deferred exchange.
(k) Definition of disqualified person.
(l) [Reserved]
(m) Definition of fair market value.
(n) No inference with respect to actual or constructive receipt rules outside of section 1031.
(o) Effective date.
[T.D. 8346, 56 FR 19937, May 1, 1991, as amended by T.D. 9935, 85 FR 77378, Dec. 2, 2020]
Source: view the official text
In this part (40 sections)
- 1.1014-7 · Example applying rules of §§ 1.1014-4 through 1.1014-6 to…
- 1.1014-8 · Bequest, devise, or inheritance of a remainder interest.
- 1.1014-9 · Special rule with respect to DISC stock.
- 1.1014-10 · Basis of property acquired from a decedent must be…
- 1.1015-1 · Basis of property acquired by gift after December 31, 1920.
- 1.1015-2 · Transfer of property in trust after December 31, 1920.
- 1.1015-3 · Gift or transfer in trust before January 1, 1921.
- 1.1015-4 · Transfers in part a gift and in part a sale.
- 1.1015-5 · Increased basis for gift tax paid.
- 1.1016-1 · Adjustments to basis; scope of section.
- 1.1016-2 · Items properly chargeable to capital account.
- 1.1016-3 · Exhaustion, wear and tear, obsolescence, amortization, and…
- 1.1016-4 · Exhaustion, wear and tear, obsolescence, amortization, and…
- 1.1016-5 · Miscellaneous adjustments to basis.
- 1.1016-6 · Other applicable rules.
- 1.1016-10 · Substituted basis.
- 1.1017-1 · Basis reductions following a discharge of indebtedness.
- 1.1019-1 · Property on which lessee has made improvements.
- 1.1020-1 · Election as to amounts allowed in respect of depreciation,…
- 1.1021-1 · Sale of annuities.
- 1.1031-0 · Table of contents.
- 1.1031(a)-1 · (a)-1 Property held for productive use in trade or…
- 1.1031(a)-2 · (a)-2 Additional rules for exchanges of personal property.
- 1.1031(a)-3 · (a)-3 Definition of real property.
- 1.1031(b)-1 · (b)-1 Receipt of other property or money in tax-free…
- 1.1031(b)-2 · (b)-2 Safe harbor for qualified intermediaries.
- 1.1031(c)-1 · (c)-1 Nonrecognition of loss.
- 1.1031(d)-1 · (d)-1 Property acquired upon a tax-free exchange.
- 1.1031(d)-1T · (d)-1T Coordination of section 1060 with section 1031…
- 1.1031(d)-2 · (d)-2 Treatment of assumption of liabilities.
- 1.1031(e)-1 · (e)-1 Exchange of livestock of different sexes.
- 1.1031(j)-1 · (j)-1 Exchanges of multiple properties.
- 1.1031(k)-1 · (k)-1 Treatment of deferred exchanges.
- 1.1032-1 · Disposition by a corporation of its own capital stock.
- 1.1032-2 · Disposition by a corporation of stock of a controlling…
- 1.1032-3 · Disposition of stock or stock options in certain…
- 1.1033(a)-1 · (a)-1 Involuntary conversions; nonrecognition of gain.
- 1.1033(a)-2 · (a)-2 Involuntary conversion into similar property, into…
- 1.1033(a)-3 · (a)-3 Involuntary conversion of principal residence.
- 1.1033(b)-1 · (b)-1 Basis of property acquired as a result of an…