Page 335 - Small Business IRS Training Guides

References

• IRC § 1031

• Treas. Regs. Under § 1031

• IRM 7.25.12.8.1, Included Income, Excluded Income, and Non-Income Items

Contents

Topic See Page

Overview ............................................................................................................................................................. 13303-1

Identify Changes to IRC § 1031 and Effective Dates .......................................................................................... 13303-3

Determining Eligible Like-Kind Exchange Property ............................................................................................. 13303-4

Audit Considerations to an IRC § 1031 exchange ............................................................................................... 13303-6
Summary ........................................................................................................................................................... 13303-12

73233-102 13303-2 Tax Cuts and Jobs Act