26 USC 1031
§ 1031 - Exchange of real property held for productive use or investment
- § 1031 - Exchange of real property held for productive use or investment
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Editorial Notes
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1959 Amendment
- Effective Date of 1958 Amendment
- Plan Amendments Not Required Until January 1, 1989
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