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Law and Regulations

Text of the IRC 1031 Law

IRS 1031 Regulation

Revenue Procedures:

  • 2008-16 Safe Harbor for Investment vs. Personal Property
  • 2010-14 What to do if QI Business Fails
  • 2007-56 National Disaster Extensions

State Laws and Rules:

  • Virginia Exchange Facilitators Act
  • Maryland Nonresident Tax Withholding
  • Washington State Notice

1.1031(k)-1 Treatment of Deferred Exchanges

Court Cases:

  • Starker v. United States

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(703) 754-9411

1031 HELPFUL LINKS

1031 Exchange Basics
1031 Exchange Rules
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Calculate Your Gains
1031 Exchange Guide                                                   1031 IRS Code

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