Exchange Resource Library

Internal Revenue Code

IRC Section 1031 - Exchange of property held for productive use or investment.

IRC Section 1033 - Involuntary conversion.

IRC Section 1036 - Stock for stock of same corporation.

IRC Section 1037 - Certain Exchanges of United States obligations.

IRC Section 121 - Exclusion of Gain from Sale of principal residence.

IRC Section 453 - Installment sale treatment.

IRC Section 721 - Nonrecognition of gain or loss on contribution.

Department of the Treasury Regulations

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

Sec 1.1031(a)-2 - Additional rules for Exchanges of personal property.

Sec 1.1031(b)-1 - Receipt of other property or money in exchange.

Sec 1.1031(b)-2 - Safe harbor for qualified intermediaries.

Section 1.1031(c)-1 - Non-recognition of loss.

Section 1.1031(d)-1 - Property acquired upon a tax-free exchange.

Section 1.1031(d)-1T - Coordination of Section 1060 with Section 1031.

Section 1.1031(d)-2 - Treatment of assumption of liabilities.

Section 1.1031(e)-1 - Exchange of livestock of different types.

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

Section 1.1031(k)-1 - Treatment of Deferred Exchnges.

Rev. Proc.'s

Rev. Proc. 2002-22

Rev. Proc. 2005-14

IRS Forms and Publications

Publication 544 (2006), Sales and Other Dispositions of Assets

Form 8824 - 2006