[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1031-0]

[Page 79-80]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1031-0  Table of contents.

    This section lists the captions that appear in the regulations under 
section 1031.

    Sec. 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.

 Sec. 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.

    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.

[[Page 80]]

                Sec. 1.1031(c)-1 Nonrecognition 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 
                              (temporary).

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

      Sec. 1.1031(e)-1 Exchanges of livestock of different sexes.

           Sec. 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.

           Sec. 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.

[T.D. 8346, 56 FR 19937, May 1, 1991]