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 tax-free exchange.
Sec 1.1031(b)-2 Safe harbor for qualified intermediaries.
Sec 1.1031(c)-1 Non-recognition of loss.
Sec 1.1031(d)-1 Property acquired upon a tax-free exchange.
Sec 1.1031(d)-1T Coordination of section 1060 with section 1031.
Sec 1.1031(d)-2 Treatment of assumption of liabilities.
Sec 1.1031(e)-1 Exchange of livestock of different types.
Sec 1.1031(j)-1 Exchanges of multiple properties.
Sec 1.1031(k)-1 Treatment of deferred exchanges.