IRS Document Library

Fact Sheets, Internal Revenue Code, & Revenue Procedures from The Internal Revenue Service

Fact Sheet

  •   IRS Fact Sheet 2008-18   Like-kind exchanges under IRC §1031

    • IRS Revenue Procedures

  •   IRS Revenue Procedure 2010-14  Safe Harbor for Reporting with QI failure
  • Revenue Procedure No. 2008-16
  • Safe harbor for 1031 exchange of vacation property or second home
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