§1.1031(a)-1 Property held for productive use in a trade or business or for investment.

(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) Effective date.

§1.1031(a)-2 Additional rules for exchanges of personal property.

(a) Introduction.

(b) Depreciable tangible personal property.

(c) Intangible personal property and nondepreciable 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 Exchanges of livestock of different sexes.

§1.1031(j)-1 Exchanges of multiple properties.

(a) Introduction.

(b) Computation of gain recognized.

(c) Computation of basis of properties received.

(d) Examples.

(e) Effective date.

§1.1031(K)-1 Treatment of deferred exchanges.

(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.