Conservation Tax Center Law Library

7 Laws and Regulations articles were found for Like Kind Exchanges

IRC 1031
IRC 1031 sets the standards for the like kind exchange of property held for productive use or investment. Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/IRC-1031/801/

Treasury Regulation 1.1031(a)-1
This treasury regulation expands on IRC 1031 requirements for a like-kind exchange, specifically concerning property held for productive use in trade or business or for investment.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/Treasury-Regulation-11031a1/800/

Treasury Regulation 1.1031(a)-2 to (e)-1
These are additional rules concerning 1031 exchanges of personal property, including receipt of other property or money in tax-free exchange, safe harbor for qualified intermediaries, nonrecognition of loss, property acquired upon a tax-free exchange, exchange of livestock of different sexes, and treatment of assumption of liabilities.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/Treasury-Regulation-11031a2-to-e1/803/

Treasury Regulation 1.1031(j)-1
This treasury regulation elaborates on exchanges of multiple properties. Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/Treasury-Regulation-11031j1/804/

Treasury Regulation 1.1031(K)-1
This treasury regulation expands on the treatment of deferred exchanges. Included is a discussion of identification and receipt requirements, receipt of money or other property, interest and growth factors, and disqualified persons.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/Treasury-Regulation-11031K1/818/

Treasury Regulation 1.1031(K)-1(g)
This treasury regulation expands on the safe harbors or the avenues through which you can transfer property to meet 1031 transfer requirements.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/Treasury-Regulation-11031K1g/817/

Interpretations of the Idaho Escrow Act
By: Gavin M. Gee, Director, Idaho Department of Finance
In an effort to provide direction to Idaho businesses whose activities fall within the requirements of the Idaho Escrow Act, the Director of the Idaho Department of Finance has adopted the following interpretations of the Act. Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Laws-and-Regulations-/Interpretations-of-the-Idaho-Escrow-Act/2802/

Law Library

Search by ZIP code

Additional Resources

7 Laws and Regulations articles were found for Like Kind Exchanges

IRC 1031

Treasury Regulation 1.1031(a)-1

Treasury Regulation 1.1031(a)-2 to (e)-1

Treasury Regulation 1.1031(j)-1

Treasury Regulation 1.1031(K)-1

Treasury Regulation 1.1031(K)-1(g)

Interpretations of the Idaho Escrow Act