Library of Revenue Codes

Section 1031 (Authorizes the exchange of property)

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Section 121 (Provides tax exemptions for the primary residence)

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Section 1033 (Involuntary conversion of property)

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Revenue Procedures

2000-37 (Safe Harbor Guidelines for the Reverse Exchange)

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2002-22 (Allows exchange into property held by tenants-in-common)

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2008-16 (Allows vacation homes to qualify as 1031 property)

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Treasury Regulations
1.1031
Soon to be posted.