Reference, Appendix C
Table of Statutes, Regulations, and Legislative Materials
This table lists the statutes, regulations, bills, and congressional documents cited in the notes to Chapters 1 through 66, with the sections whose notes cite each one. Administrative guidance, including revenue rulings, revenue procedures, Treasury decisions, and proposed regulations, appears in Appendix D.
Reviewed by Nicholas A. Henault, Esq. on October 23, 2026. This reference is general information about section 1031, not tax or legal advice for your transaction. Talk to your own tax adviser or attorney before you rely on it.
Prepared by the BlueLion 1031 exchange team
Internal Revenue Code and Treasury Regulation entries are organized by section and by the subdivision cited. For section 1031 and the regulations under it, two levels of subdivision are shown, for example section 1031(a)(3) or section 1.1031(k)-1(g)(4). For other provisions one level is shown, for example section 1033(g). A provision cited without a subdivision has its own line. A provision discussed in the text without a citation in the notes is not listed. The Code and regulation entries were compiled from the notes by a parser and spot-checked against them.
C.1 Internal Revenue Code of 1986
| Provision | Cited in notes to |
|---|---|
| § 1(h) | 37.2, 37.4, 38.2, 39.2 |
| § 11(b) | 62.1 |
| § 61(a) | 1.1 |
| § 108(a) | 51.2 |
| § 108(b) | 51.2 |
| § 108(c) | 51.2 |
| § 108(d) | 51.2 |
| § 121 | 12.6 |
| § 121(a) | 2.4, 43.1 |
| § 121(b) | 43.1, 43.4 |
| § 121(d) | 43.2, 43.3 |
| § 163(j) | 49.3 |
| § 168(c) | 62.3 |
| § 168(g) | 49.3 |
| § 168(k) | 7.4, 62.3 |
| § 168 note | 7.4 |
| § 179(b) | 7.4 |
| § 197(a) | 7.4 |
| § 267(b) | 28.2, 40.2 |
| § 267(c) | 28.2, 40.2 |
| § 351(a) | 2.5, 2.6 |
| § 351(b) | 2.5 |
| § 354(a) | 2.5, 2.6 |
| § 356(a) | 2.5 |
| § 357(d) | 9.2, 33.1, 34.1, 34.3 |
| § 358(a) | 2.5 |
| § 361(a) | 2.5, 2.6 |
| § 362(a) | 2.5 |
| § 368(c) | 2.5 |
| § 453(b) | 44.1 |
| § 453(c) | 44.1 |
| § 453(d) | 44.2, 53.4 |
| § 453(f) | 39.5, 44.3 |
| § 453A(b) | 44.2, 64.4 |
| § 453A(c) | 44.2, 64.4 |
| § 453A(d) | 44.2 |
| § 460(b) | 64.4 |
| § 465(a) | 49.4 |
| § 465(b) | 49.4 |
| § 469(c) | 49.2 |
| § 469(g) | 49.2 |
| § 469(i) | 49.2 |
| § 475(a) | 64.5 |
| § 704(c) | 20.6, 50.2, 50.3, 66.1 |
| § 707(a) | 2.5, 66.1 |
| § 707(b) | 28.2, 40.2 |
| § 708(b) | 50.1 |
| § 721(a) | 2.5, 2.6 |
| § 721(b) | 2.5 |
| § 722 | 2.5 |
| § 731 | 20.2 |
| § 731(a) | 50.2 |
| § 732(a) | 50.2 |
| § 732(b) | 50.2 |
| § 735(a) | 66.1 |
| § 735(b) | 66.1 |
| § 737 | 66.1 |
| § 737(a) | 50.2, 66.1 |
| § 737(b) | 50.2, 66.1 |
| § 743(b) | 50.4 |
| § 752(a) | 20.6, 50.2 |
| § 752(b) | 20.6, 50.2 |
| § 752(c) | 50.2 |
| § 877A(a) | 64.5, 66.5 |
| § 897(a) | 48.2 |
| § 897(c) | 48.2, 48.4 |
| § 897(e) | 48.2 |
| § 1001 | 7.4 |
| § 1001(a) | 1.1, 1.5 |
| § 1001(b) | 2.3 |
| § 1001(c) | 1.5, 7.3, 9.6, 62.1 |
| § 1014 | 46.4 |
| § 1014(a) | 1.4, 2.4, 3.5, 18.4, 22.1, 46.1, 62.2, 64.5, 66.5 |
| § 1014(b) | 46.1, 46.3 |
| § 1014(e) | 46.1 |
| § 1014(f) | 46.1 |
| § 1015(a) | 46.3 |
| § 1016(b) | 2.4 |
| § 1031 | 8.5, 46.4 |
| § 1031(a) | 64.3 |
| § 1031(a)(1) | 1.5, 2.2, 2.5, 3.2, 7.1, 9.1, 9.6, 12.1, 18.1, 42.4, 47.3, 63.1, 65.3, 66.1 |
| § 1031(a)(2) | 5.4, 7.1, 9.1, 12.1, 13.1 |
| § 1031(a)(3) | 7.2, 9.1, 65.3, 66.4 |
| § 1031(b) | 2.2, 2.3, 2.5, 7.2, 9.1, 9.2, 33.1, 33.2 |
| § 1031(c) | 2.2, 2.5, 3.2, 7.3, 9.1, 9.2, 33.1, 35.3 |
| § 1031(d) | 1.4, 2.3, 2.4, 2.5, 3.1, 7.4, 9.1, 9.2, 9.3, 18.1, 33.1, 34.1, 35.1, 35.2, 39.1, 39.4, 64.2 |
| § 1031(e) | 5.4, 7.1, 13.1, 20.5, 50.1 |
| § 1031(f) | 64.3 |
| § 1031(f)(1) | 6.2, 9.4, 40.1, 40.3, 40.4, 53.4, 66.1 |
| § 1031(f)(2) | 9.4, 11.1, 40.5, 41.3, 45.2 |
| § 1031(f)(3) | 9.4, 40.2 |
| § 1031(f)(4) | 6.1, 6.2, 9.4, 11.5, 40.5, 41.5, 42.1 |
| § 1031(g)(1) | 9.4, 40.3 |
| § 1031(g)(2) | 9.4, 40.3 |
| § 1031(h) | 2.1, 7.1, 9.1, 9.5, 15.4, 48.1, 64.3 |
| § 1031 note | 4.4, 5.1, 5.3, 6.1, 7.1, 7.2, 9.3, 9.5 |
| § 1033(a) | 2.2, 2.5, 2.6, 9.6, 45.1, 53.4, 54.3, 64.3 |
| § 1033(b) | 2.5, 45.1 |
| § 1033(g) | 2.5, 2.6, 45.1, 64.3 |
| § 1033(h) | 45.1 |
| § 1035(a) | 2.6, 9.1 |
| § 1036(a) | 2.6, 9.1 |
| § 1037(a) | 2.6, 9.1 |
| § 1041(a) | 2.5, 2.6, 18.4 |
| § 1041(b) | 2.5, 18.4 |
| § 1042(a) | 2.6 |
| § 1045(a) | 9.6 |
| § 1221(1) | 13.2 |
| § 1223(1) | 2.4, 9.3, 38.1, 66.1 |
| § 1223(2) | 66.1 |
| § 1231(a) | 37.4, 38.2 |
| § 1231(b) | 38.2 |
| § 1231(c) | 37.4, 38.2 |
| § 1245(a) | 7.4, 37.1 |
| § 1245(b) | 3.1, 7.3, 9.3, 33.4, 37.1, 37.3, 64.2 |
| § 1250(a) | 37.2 |
| § 1250(b) | 37.2, 39.2 |
| § 1250(c) | 37.2 |
| § 1250(d) | 3.1, 9.3, 33.4, 37.2, 37.3, 64.2 |
| § 1256(a) | 64.5 |
| § 1259(a) | 64.5 |
| § 1291(a) | 64.4 |
| § 1291(c) | 64.4 |
| § 1398(a) | 51.4 |
| § 1398(b) | 51.4 |
| § 1398(g) | 51.4 |
| § 1400Z-1(b) | 47.2, 48.4 |
| § 1400Z-1(c) | 47.2 |
| § 1400Z-1(e) | 47.2 |
| § 1400Z-2(a) | 47.1, 47.2, 47.4 |
| § 1400Z-2(b) | 47.1, 47.2 |
| § 1400Z-2(c) | 47.1, 47.2, 47.3 |
| § 1400Z-2(d) | 47.1 |
| § 1400Z-2(e) | 47.4 |
| § 1411(a) | 49.1 |
| § 1411(b) | 49.1 |
| § 1411(c) | 49.1 |
| § 1445(a) | 48.2 |
| § 1445(b) | 48.2 |
| § 1445(c) | 48.2 |
| § 2010(c) | 3.5, 46.1 |
| § 6110(k) | 11.3 |
| § 6114(a) | 48.3 |
| § 6501(a) | 54.3 |
| § 6501(b) | 54.3 |
| § 6501(c) | 54.3 |
| § 6501(e) | 54.3 |
| § 6662(a) | 54.4 |
| § 6662(b) | 42.3, 54.4 |
| § 6662(c) | 54.4 |
| § 6662(d) | 54.4 |
| § 6662(i) | 42.3, 53.4, 54.4 |
| § 6663(a) | 54.4 |
| § 6663(b) | 54.4 |
| § 6664(c) | 42.3, 54.4 |
| § 7421(a) | 66.4 |
| § 7491(a) | 54.2 |
| § 7503 | 26.3 |
| § 7508A(a) | 26.4 |
| § 7701(a) | 2.4, 9.3, 9.5, 48.1, 48.4 |
| § 7701(o) | 42.3 |
| § 7805(a) | 11.1, 66.4 |
| § 7805(b) | 10.4 |
Proposed sections. The Billionaires Income Tax Act, S. 2845, 119th Cong. § 101 (2025), would add sections 490, 491, 492, 495, 497, 498 to the Code. Those proposed sections are cited in the notes to 8.5, 64.3, 64.4, 64.5, 66.5 and are listed with the bill at C.6 rather than in the table above.
C.2 Revenue acts and codes before 1954
| Statute | Cited in notes to |
|---|---|
| Revenue Act of 1918, ch. 18, § 202(b), 40 Stat. 1057, 1060 (1919) | 4.1 |
| Revenue Act of 1921, ch. 136, § 202(c), (e), 42 Stat. 227, 230-31 | 4.1 |
| Act of Mar. 4, 1923, ch. 294, §§ 1-2, 42 Stat. 1560 | 4.1 |
| Revenue Act of 1924, ch. 234, §§ 202(c), 203(a), (b)(1), 43 Stat. 253, 256 | 4.2 |
| Revenue Act of 1928, ch. 852, § 112(a), (b)(1), (2), 45 Stat. 791, 816 | 4.3 |
| Revenue Act of 1934, ch. 277, § 112(b)(1), 48 Stat. 680, 704 | 4.3 |
| Internal Revenue Code of 1939, ch. 2, § 112(b)(1), 53 Stat. 1, 37 | 4.3 |
| Internal Revenue Code of 1954, ch. 736, § 1031, 68A Stat. 302 | 4.4, 5.1, 5.4 |
C.3 Public laws enacted after 1954
| Statute | Cited in notes to |
|---|---|
| Technical Amendments Act of 1958, Pub. L. No. 85-866, § 44, 72 Stat. 1641 | 4.4 |
| Pub. L. No. 86-346, § 201(c)-(e), 73 Stat. 624 (1959) | 4.4 |
| Tax Reform Act of 1969, Pub. L. No. 91-172, § 212(c)(1), 83 Stat. 571 | 4.4 |
| Congressional Budget and Impoundment Control Act of 1974, Pub. L. No. 93-344 | 62.1 |
| Deficit Reduction Act of 1984, Pub. L. No. 98-369, § 77, 98 Stat. 595-96 | 4.4, 5.3, 5.4, 6.3, 64.3 |
| Tax Reform Act of 1986, Pub. L. No. 99-514, § 1805(d), 100 Stat. 2810 | 5.3 |
| Omnibus Budget Reconciliation Act of 1989, Pub. L. No. 101-239, § 7601, 103 Stat. 2370-71 | 6.1, 9.5, 64.3 |
| Pub. L. No. 101-508, §§ 11701(h), 11703(d), 104 Stat. 1388-508, 1388-517 (1990) | 5.4, 6.1 |
| Taxpayer Relief Act of 1997, Pub. L. No. 105-34, § 1052, 111 Stat. 940-41 | 6.1, 9.5 |
| Pub. L. No. 106-36, § 3001(c)(2), 113 Stat. 183 (1999) | 9.3 |
| Pub. L. No. 114-41, § 2004(a), 129 Stat. 454 (2015) | 46.4 |
| Pub. L. No. 115-97, §§ 13201, 13303, 131 Stat. 2054, 2105-08, 2123-24 (2017) (commonly called the Tax Cuts and Jobs Act) | 5.4, 6.1, 7.1, 7.2, 7.3, 7.4, 8.5, 9.5, 10.1, 10.4, 13.1, 46.4, 62.1, 62.3, 64.1, 64.3 |
| Pub. L. No. 119-21, §§ 70301, 70306(c), 70421, 139 Stat. 188-89, 198, 223-27 (2025) | 7.4, 8.5, 47.1, 47.2, 48.4, 62.3 |
C.4 Other federal statutes
| Statute | Cited in notes to |
|---|---|
| 2 U.S.C. § 622(3) | 62.1 |
| 5 U.S.C. §§ 801(3), 808(2) (as cited in T.D. 9935) | 8.2 |
C.5 Regulations
Treasury Regulations (26 C.F.R. parts 1 and 301).
| Provision | Cited in notes to |
|---|---|
| § 1.168(i)-1(e) | 14.4, 36.4 |
| § 1.168(i)-6 | 3.1, 10.1 |
| § 1.168(i)-6(a) | 36.1, 45.2 |
| § 1.168(i)-6(b) | 36.1, 39.1, 45.2 |
| § 1.168(i)-6(c) | 36.2 |
| § 1.168(i)-6(d) | 36.1 |
| § 1.168(i)-6(g) | 36.3 |
| § 1.168(i)-6(i) | 36.3 |
| § 1.168(i)-6(j) | 36.3, 53.3, 53.4 |
| § 1.168(i)-8(c) | 14.4 |
| § 1.168(k)-2(b) | 7.4 |
| § 1.168(k)-2(g) | 7.4, 10.1 |
| § 1.338-6(b) | 32.2 |
| § 1.468B-6 | 27.4 |
| § 1.468B-6(c) | 27.4, 52.1, 55.1, 55.4 |
| § 1.707-3(c) | 2.5, 66.1 |
| § 1.1001-1(a) | 1.5 |
| § 1.1001-2(a) | 51.1 |
| § 1.1002-1(a) | 2.1 |
| § 1.1002-1(b) | 2.1, 5.2, 10.1 |
| § 1.1002-1(c) | 2.1, 4.5 |
| § 1.1002-1(d) | 5.1, 9.1, 10.1 |
| § 1.1031-0 | 10.1 |
| § 1.1031(a)-1 | 10.1 |
| § 1.1031(a)-1(a)(1) | 5.4, 9.1 |
| § 1.1031(a)-1(a)(2) | 9.2, 29.1 |
| § 1.1031(a)-1(a)(3) | 10.1 |
| § 1.1031(a)-1(b) | 2.1, 2.6, 10.3, 12.1, 15.1, 64.3, 66.3 |
| § 1.1031(a)-1(c)(2) | 15.2, 15.3, 16.2 |
| § 1.1031(a)-1(e)(2) | 10.1, 14.1, 32.1 |
| § 1.1031(a)-2 | 7.3, 8.1, 10.1 |
| § 1.1031(a)-2(a) | 7.3 |
| § 1.1031(a)-2(b)(1) | 7.3 |
| § 1.1031(a)-2(b)(3) | 7.3 |
| § 1.1031(a)-2(b)(7) | 7.3 |
| § 1.1031(a)-2(c) | 7.3 |
| § 1.1031(a)-2(d) | 7.3, 10.4 |
| § 1.1031(a)-3 | 10.1 |
| § 1.1031(a)-3(a) | 10.3 |
| § 1.1031(a)-3(a)(1) | 14.3, 16.4 |
| § 1.1031(a)-3(a)(3) | 16.4 |
| § 1.1031(a)-3(a)(5) | 5.4, 6.3, 7.1, 8.3, 10.3, 13.4, 14.5, 14.6, 16.1, 16.2, 16.3, 16.4, 16.5, 16.6, 16.7, 20.1, 20.5, 21.1, 61.4, 66.3, 66.4 |
| § 1.1031(a)-3(a)(6) | 8.3, 10.3, 14.6, 16.1, 16.5, 61.4, 64.3, 66.3 |
| § 1.1031(a)-3(a)(7) | 10.3, 14.7, 66.3 |
| § 1.1031(a)-3(b) | 10.3 |
| § 1.1031(a)-3(c) | 10.4, 14.1 |
| § 1.1031(b)-1 | 10.1 |
| § 1.1031(b)-1(a) | 9.2, 33.2 |
| § 1.1031(b)-1(b) | 33.2 |
| § 1.1031(b)-2 | 5.5, 10.1 |
| § 1.1031(b)-2(a) | 10.2 |
| § 1.1031(b)-2(c) | 10.4 |
| § 1.1031(b)-2(d) | 10.4 |
| § 1.1031(c)-1 | 9.2, 10.1, 33.1, 35.3 |
| § 1.1031(d)-1 | 10.1 |
| § 1.1031(d)-1(a) | 35.1 |
| § 1.1031(d)-1(c) | 9.3, 35.2, 35.3, 39.4 |
| § 1.1031(d)-1(d) | 35.3 |
| § 1.1031(d)-1T | 10.1 |
| § 1.1031(d)-2 | 9.2, 33.1, 33.2, 33.3, 34.1, 34.2, 35.1, 39.1, 39.3 |
| § 1.1031(e)-1 | 4.4 |
| § 1.1031(j)-1 | 7.3, 10.1, 32.1 |
| § 1.1031(j)-1(a)(1) | 32.1 |
| § 1.1031(j)-1(a)(2) | 32.1 |
| § 1.1031(j)-1(b)(1) | 32.1 |
| § 1.1031(j)-1(b)(2) | 32.1, 32.2, 39.4 |
| § 1.1031(j)-1(b)(3) | 32.1, 32.2 |
| § 1.1031(j)-1(c) | 32.2, 35.2 |
| § 1.1031(j)-1(d) | 32.3 |
| § 1.1031(k)-1 | 10.1, 10.2 |
| § 1.1031(k)-1(a) | 9.1, 10.2, 11.5, 24.1, 42.2 |
| § 1.1031(k)-1(b)(1) | 25.1, 26.1 |
| § 1.1031(k)-1(b)(2) | 24.2, 25.1, 26.1, 26.3, 26.4, 39.4, 40.3 |
| § 1.1031(k)-1(b)(3) | 26.2 |
| § 1.1031(k)-1(c) | 10.2 |
| § 1.1031(k)-1(c)(1) | 25.7 |
| § 1.1031(k)-1(c)(2) | 25.1, 28.4, 52.1 |
| § 1.1031(k)-1(c)(3) | 25.5 |
| § 1.1031(k)-1(c)(4) | 5.5, 25.2, 25.3, 25.4, 25.6, 25.7, 39.4, 66.4 |
| § 1.1031(k)-1(c)(6) | 25.6 |
| § 1.1031(k)-1(c)(7) | 25.1, 25.2, 25.3, 25.5, 25.6 |
| § 1.1031(k)-1(d)(1) | 26.1 |
| § 1.1031(k)-1(d)(2) | 8.2, 26.1 |
| § 1.1031(k)-1(e)(1) | 25.8, 31.1 |
| § 1.1031(k)-1(e)(2) | 25.8 |
| § 1.1031(k)-1(e)(3) | 31.3 |
| § 1.1031(k)-1(e)(4) | 31.1, 31.2 |
| § 1.1031(k)-1(e)(5) | 31.3 |
| § 1.1031(k)-1(f) | 10.2 |
| § 1.1031(k)-1(f)(1) | 29.1 |
| § 1.1031(k)-1(f)(2) | 29.1, 29.2, 29.3, 52.4 |
| § 1.1031(k)-1(f)(3) | 29.2 |
| § 1.1031(k)-1(g)(1) | 5.5, 10.2, 27.1, 27.5, 52.1, 55.4 |
| § 1.1031(k)-1(g)(2) | 27.1, 29.4 |
| § 1.1031(k)-1(g)(3) | 27.2, 28.4, 29.4, 55.4 |
| § 1.1031(k)-1(g)(4) | 5.5, 6.2, 10.2, 11.5, 24.2, 24.3, 24.4, 27.3, 28.4, 29.3, 29.4, 42.2, 51.3, 52.1, 52.2, 52.3, 55.1, 56.1, 60.2, 65.3 |
| § 1.1031(k)-1(g)(5) | 5.5, 27.4, 52.1 |
| § 1.1031(k)-1(g)(6) | 5.5, 10.2, 27.6, 28.4, 29.4, 39.5, 44.2, 47.4, 52.1, 55.1 |
| § 1.1031(k)-1(g)(7) | 8.4, 17.1, 17.2, 27.6, 29.4, 33.5, 52.4 |
| § 1.1031(k)-1(g)(8) | 27.2, 27.3, 27.5, 29.3, 42.2, 52.1 |
| § 1.1031(k)-1(g)(9) | 10.2, 10.4, 14.1, 17.5 |
| § 1.1031(k)-1(h)(1) | 27.4 |
| § 1.1031(k)-1(h)(2) | 5.5, 27.4 |
| § 1.1031(k)-1(j)(2) | 3.2, 5.5, 10.2, 10.4, 39.5, 44.1, 44.2, 44.3, 53.2 |
| § 1.1031(k)-1(k) | 5.5 |
| § 1.1031(k)-1(k)(1) | 28.1 |
| § 1.1031(k)-1(k)(2) | 28.1, 28.3, 56.1 |
| § 1.1031(k)-1(k)(3) | 28.2, 40.2 |
| § 1.1031(k)-1(k)(4) | 28.2, 56.1 |
| § 1.1031(k)-1(k)(5) | 28.1, 28.2, 28.3, 56.1 |
| § 1.1031(k)-1(o) | 5.5, 10.2, 10.4 |
| § 1.1060-1(c) | 32.2 |
| § 1.1245-2(a) | 37.1, 37.4 |
| § 1.1445-2(d) | 48.2, 48.3 |
| § 1.1445-3(b) | 48.2 |
| § 1.6662-4(d) | 11.2, 11.3, 11.4 |
| § 1.7872-5(b) | 27.4 |
| § 301.7503-1(a) | 26.3 |
| § 301.7701-1(a) | 6.3, 19.1 |
| § 301.7701-2(c) | 18.2 |
| § 301.7701-3(b) | 18.2, 18.3, 19.1, 19.2 |
| § 301.7701-3(c) | 19.4 |
| § 301.7701-4(c) | 6.4 |
| § 301.9100-1(b) | 53.4 |
| § 301.9100-2(a) | 53.4 |
| § 301.9100-2(b) | 53.4 |
| § 301.9100-2(c) | 53.4 |
| § 301.9100-3(a) | 53.4 |
| § 301.9100-3(b) | 53.4 |
Other federal regulations.
| Provision | Cited in notes to |
|---|---|
| 26 C.F.R. § 601.601(d)(2) (Statement of Procedural Rules) | 11.2, 11.3 |
| 31 C.F.R. § 10.22 (Circular 230) | 56.3 |
| 31 C.F.R. § 10.29 (Circular 230) | 56.2 |
| 31 C.F.R. § 10.34 (Circular 230) | 56.3 |
| 31 C.F.R. § 10.37 (Circular 230) | 56.3 |
Proposed regulations (IA-237-84 and REG-117589-18) are listed in Appendix D.
C.6 Bills and legislative drafts
| Bill or draft | Cited in notes to |
|---|---|
| S. Comm. on Finance, Chairman's Staff Discussion Draft on Cost Recovery and Accounting (legislative language) (Nov. 21, 2013) | 64.1 |
| S. Comm. on Finance, Summary of Staff Discussion Draft: Cost Recovery and Accounting (Nov. 21, 2013) | 64.1, 64.3, 65.3 |
| Tax Reform Act of 2014, H.R. 1, 113th Cong. (2014) | 7.1, 62.2, 64.1 |
| H.R. 5376, 117th Cong. (2021) (as reported in House, Sept. 27, 2021, and as passed by House, Nov. 19, 2021) | 8.5 |
| Billionaires Income Tax Act, S. 2845, 119th Cong. (2025) | 8.5, 64.3, 64.4, 64.5, 66.5 |
C.7 Committee reports and congressional staff documents
| Document | Cited in notes to |
|---|---|
| H.R. Rep. No. 1740, 67th Cong., 4th Sess. (1923) (Conf. Rep.) | 4.1 |
| H.R. Rep. No. 179, 68th Cong., 1st Sess. (1924) | 4.2 |
| H.R. Rep. No. 844, 68th Cong., 1st Sess. (1924) (Conf. Rep.) | 4.2 |
| H.R. Rep. No. 1337, 83d Cong., 2d Sess. (1954) | 4.4 |
| H.R. Rep. No. 98-432, pt. 2 (1984) | 5.3, 5.4 |
| H.R. Rep. No. 98-861 (1984) (Conf. Rep.) | 5.3, 5.4 |
| Staff of S. Comm. on Finance, 98th Cong., Explanation of the Deficit Reduction Act of 1984 (Comm. Print 1984) (as cited in H.R. Rep. No. 98-861) | 5.3 |
| H.R. Rep. No. 101-247 (1989) (quoted as it appears in the Teruya opinions and Rev. Rul. 2002-83; not retrieved) | 6.1, 6.2, 40.1, 41.1, 41.5 |
| H.R. Rep. No. 101-386 (1989) (Conf. Rep.) | 6.1, 9.5 |
| H.R. Rep. No. 115-409 (2017) | 7.1, 7.2, 7.4 |
| H.R. Rep. No. 115-466 (2017) (Conf. Rep.) | 7.1, 7.2, 7.3, 7.4 |
| Staff of the Joint Comm. on Taxation, Estimated Revenue Effects of the Tax Reform Act of 2014, JCX-20-14 (Feb. 26, 2014) | 62.2, 62.3, 63.5, 64.1 |
| Staff of the Joint Comm. on Taxation, Estimated Budget Effects of the Conference Agreement for H.R. 1, the Tax Cuts and Jobs Act, JCX-67-17 (Dec. 18, 2017) | 7.4, 62.3, 63.5 |
| Staff of the Joint Comm. on Taxation, Estimates of Federal Tax Expenditures for Fiscal Years 2025-2029, JCX-45-25 (Dec. 3, 2025) | 3.5, 3.6, 62.1, 62.2, 63.5 |
C.8 State statutes, rules, and regulations
Several Maryland transfer and recordation tax provisions are cited in the notes as quoted or described in practice guides rather than from the Code itself. Those entries say so.
| Provision | Cited in notes to |
|---|---|
| California. Cal. Rev. & Tax. Code § 18031.5 | 7.3, 57.3, 64.3 |
| Cal. Rev. & Tax. Code §§ 18032, 24953 | 58.2 |
| Cal. Rev. & Tax. Code § 18662 | 59.1 |
| Stats. 2025, ch. 231, § 58 (S.B. 711) | 7.3, 57.3, 64.3 |
| Maryland. Md. Code Ann., Real Prop. § 14-104(b) (cited as quoted in a practice guide) | 60.1 |
| Md. Code Ann., Tax-Gen. § 10-101(g) (cited as cited in Comptroller of Maryland, Technical Bulletin No. 58) | 57.2 |
| Md. Code Ann., Tax-Gen. § 10-105(a)(3) | 57.2 |
| Md. Code Ann., Tax-Gen. § 10-912 | 59.1 |
| Md. Code Ann., Tax-Prop. § 12-108 | 60.3 |
| Md. Code Ann., Tax-Prop. § 12-117 (cited in part as quoted or described in practice guides) | 60.2, 60.3, 61.3 |
| Md. Code Ann., Tax-Prop. § 13-101(c) | 60.1 |
| Md. Code Ann., Tax-Prop. § 13-103 (cited as described in a practice guide) | 60.2 |
| Md. Code Ann., Tax-Prop. § 13-203 | 60.1, 60.3, 61.2 |
| Md. Code Ann., Tax-Prop. § 13-207 | 60.3 |
| Md. Code Ann., Tax-Prop. § 13-402.1(b)(2) | 60.3 |
| Code of Maryland Regulations (COMAR) 18.13.02.01 et seq. | 60.2, 60.3 |
| Md. Rule 19-301.1 | 56.3 |
| Md. Rule 19-301.7 | 56.2 |
| Md. Rule 19-305.7 | 56.1, 56.5 |
| Md. Rule 19-307.1 | 56.5 |
| Md. Rule 19-307.4 | 56.5 |
| Montana. Mont. Admin. R. 42.2.308 | 58.4 |
| Oregon. Or. Rev. Stat. § 316.738 | 58.3 |
| Pennsylvania. Act of 2022, No. 53, P.L. 531, § 4 | 57.4 |
| 72 P.S. § 7303(a)(3), (a.5) | 57.4 |
| 72 P.S. § 8102-C | 60.1 |
| 72 P.S. § 8102-C.3(11) | 60.2 |
| Washington. Wash. Rev. Code § 19.310.040 | 55.3, 55.5 |
C.9 Foreign statutes
| Statute | Cited in notes to |
|---|---|
| Canada. Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 44, 54, 248(1) | 65.1, 65.3 |
| Germany. Einkommensteuergesetz [EStG] [Income Tax Act] § 6b | 64.4, 65.2, 65.3 |
| Ireland. Taxes Consolidation Act 1997 (No. 39 of 1997), s. 597 | 65.1 |
| Japan. Shotokuzei Hō [Income Tax Act] art. 58 | 65.2 |
| Sozei Tokubetsu Sochi Hō [Act on Special Measures Concerning Taxation] art. 37 | 65.2 |
| United Kingdom. Taxation of Chargeable Gains Act 1992, c. 12, ss. 152-155 | 65.1, 65.3 |
| Finance Act 2025, sch. 5, para. 13(2)(a) (as cited in HM Revenue & Customs, Capital Gains Manual CG73505) | 65.1 |
Reviewed byNicholas A. Henault, Esq.Managing Director of BlueLion 1031 and a Maryland attorney whose practice covers real estate and real estate tax planning. University of Maryland School of Law; Cornell University. Full bio
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