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.
Statutes, regulations, and congressional documents appear in Appendix C.
Entries are chronological within each federal group and grouped by jurisdiction within the State and foreign groups. Where the notes cite a document as described or quoted in another source because the document itself was not retrieved, the entry says so. The Internal Revenue Bulletin citations for Revenue Procedures 2003-39, 2005-14, 2008-16, and 2018-58 and for Notice 2010-62 were confirmed against the Bulletins.
D.1 Revenue rulings
| Document | Cited in notes to |
|---|
| Rev. Rul. 67-255, 1967-2 C.B. 270 | 30.1, 31.4 |
| Rev. Rul. 75-292, 1975-2 C.B. 333 (as discussed in Magneson v. Commissioner) | 66.1 |
| Rev. Rul. 77-297, 1977-2 C.B. 304 (as described in Barker v. Commissioner; not retrieved) | 5.1 |
| Rev. Rul. 77-337, 1977-2 C.B. 305 (as described in H.R. Rep. No. 101-386 and discussed in Bolker v. Commissioner; not retrieved) | 6.1, 66.1 |
| Rev. Rul. 78-135, 1978-1 C.B. 256 (as described in H.R. Rep. No. 98-432, pt. 2; not retrieved) | 5.4 |
| Rev. Rul. 82-144, 1982-2 C.B. 34 | 30.1, 30.5 |
| Rev. Rul. 83-116, 1983-2 C.B. 264 (as cited in T.D. 8346) | 5.5 |
| Rev. Rul. 84-52, 1984-1 C.B. 157 (as referred to in T.D. 8346) | 5.4 |
| Rev. Rul. 85-13 | 19.3 |
| Rev. Rul. 92-105 | 19.3 |
| Rev. Rul. 2002-83, 2002-49 I.R.B. 927 | 6.1, 6.2, 11.5, 40.1, 41.1, 41.2, 42.1 |
| Rev. Rul. 2004-86, 2004-33 I.R.B. 191 | 6.4, 21.4, 21.5 |
D.2 Revenue procedures
| Document | Cited in notes to |
|---|
| Rev. Proc. 2000-37, 2000-40 I.R.B. 308 (also reported at 2000-2 C.B. 308), modified by Rev. Proc. 2004-51 | 5.5, 6.3, 7.2, 10.2, 10.4, 11.2, 30.1, 30.2, 30.3, 30.4, 30.5, 30.7, 31.4, 31.5, 52.2, 60.2, 61.3, 65.3, 66.2, 66.4 |
| Rev. Proc. 2000-46, 2000-2 C.B. 438 (superseded by Rev. Proc. 2002-22) | 6.3 |
| Rev. Proc. 2002-22, 2002-14 I.R.B. 733 | 6.3, 6.4, 11.2, 21.2, 21.3, 21.5 |
| Rev. Proc. 2003-39, 2003-22 I.R.B. 971 | 7.2, 7.3 |
| Rev. Proc. 2004-51, 2004-33 I.R.B. 294 | 6.3, 7.2, 10.4, 30.2, 31.4, 61.3, 66.2 |
| Rev. Proc. 2005-14, 2005-7 I.R.B. 528 (cited in the notes as 2005-1 C.B. 528) | 43.1, 43.2 |
| Rev. Proc. 2008-16, 2008-10 I.R.B. 547 (cited in the notes as 2008-1 C.B. 547) | 12.4, 43.5, 53.4, 66.1 |
| Rev. Proc. 2018-58, 2018-50 I.R.B. 990 | 26.4 |
D.3 Notices
| Document | Cited in notes to |
|---|
| Notice 2010-62, 2010-40 I.R.B. 411 | 42.3 |
D.4 Treasury decisions
Federal Register pages for Treasury decisions cited through regulation source notes are the pages those notes give, which may be the page of the amended text rather than the first page of the document.
| Document | Cited in notes to |
|---|
| T.D. 6500, 25 Fed. Reg. 11910 (Nov. 26, 1960) | 10.1 |
| T.D. 6935, 32 Fed. Reg. 15822 (Nov. 17, 1967) | 10.1 |
| T.D. 7141, 36 Fed. Reg. 18792 (Sept. 22, 1971) | 10.1 |
| T.D. 8215, 53 Fed. Reg. 27044 (July 18, 1988) | 10.1 |
| T.D. 8343, 56 Fed. Reg. 14854 (Apr. 12, 1991) | 10.1 |
| T.D. 8346, 56 Fed. Reg. 19933 (May 1, 1991), 1991-1 C.B. 150 | 5.3, 5.4, 5.5, 6.3, 10.1, 11.1, 30.1, 66.4 |
| T.D. 8535, 59 Fed. Reg. 18749 (Apr. 20, 1994) (as cited in the regulation's source note; not retrieved) | 5.5, 10.2 |
| T.D. 8982, 67 Fed. Reg. 4907 (Feb. 1, 2002) | 5.5, 10.2 |
| T.D. 9202, 70 Fed. Reg. 28820 (May 19, 2005) | 32.1 |
| T.D. 9413, 73 Fed. Reg. 39614 (July 10, 2008) | 5.5, 10.1, 10.2 |
| T.D. 9874, 84 Fed. Reg. 50129 (Sept. 24, 2019) | 7.4 |
| T.D. 9916, 85 Fed. Reg. 71753 (Nov. 10, 2020) | 7.4 |
| T.D. 9935, 85 Fed. Reg. 77365 (Dec. 2, 2020) | 8.1, 8.2, 8.3, 8.4, 10.1, 10.2, 10.4, 11.1, 11.4, 13.4, 14.1, 14.2, 14.4, 17.2, 17.3, 17.4, 64.3, 66.3, 66.4 |
| Statutory Limitations on Like-Kind Exchanges; Correction, 86 Fed. Reg. 10457 (Feb. 22, 2021) | 14.1 |
D.5 Notices of proposed rulemaking
| Document | Cited in notes to |
|---|
| IA-237-84, 55 Fed. Reg. 20278 (May 16, 1990) (not retrieved) | 5.5 |
| REG-117589-18, 85 Fed. Reg. 35835 (June 12, 2020) | 8.1, 8.4, 14.1 |
D.6 Actions on Decision and Chief Counsel advice
| Document | Cited in notes to |
|---|
| A.O.D. 2017-06 (nonacquiescence in Estate of Bartell v. Commissioner) | 11.3, 30.5, 30.6, 66.2 |
| I.R.S. Chief Couns. Adv. 200911006 (Feb. 12, 2009) (as cited in H.R. Rep. No. 115-466; not retrieved) | 7.3 |
| I.R.S. Chief Couns. Adv. 201238027 (Apr. 17, 2012) (as discussed in T.D. 9935; not retrieved) | 8.3 |
D.7 Federal forms and instructions
| Document | Cited in notes to |
|---|
| Form 8824, Like-Kind Exchanges | 40.3, 40.5, 41.1, 41.3, 53.1 |
| Instructions for Form 8824 | 33.3, 33.5, 34.2, 35.2, 35.4, 39.1, 40.2, 40.3, 40.4, 40.5, 41.1, 41.2, 41.3, 53.1 |
D.8 Treasury Department publications
| Document | Cited in notes to |
|---|
| U.S. Dep't of the Treasury, Office of Tax Analysis, The Tax Treatment of Like Kind Exchanges (2014) | 2.1, 2.2, 3.3, 4.1, 4.5, 62.1, 62.2, 63.1, 63.4 |
| U.S. Dep't of the Treasury, Office of Tax Analysis, Tax Expenditures FY2016 | 62.1 |
| U.S. Dep't of the Treasury, Office of Tax Analysis, Tax Expenditures FY2017 | 62.1 |
| U.S. Dep't of the Treasury, Office of Tax Analysis, Tax Expenditures FY2026 (Nov. 27, 2024) | 3.6, 62.1, 62.2, 62.3 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2015 Revenue Proposals (Mar. 2014) | 2.2, 2.3, 64.2, 64.3 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2016 Revenue Proposals (Feb. 2015) | 7.1, 7.3, 62.3, 64.2, 64.3 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2017 Revenue Proposals (Feb. 2016) | 62.3, 64.2, 64.3 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2022 Revenue Proposals (May 2021) | 8.5, 64.2, 64.5 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2023 Revenue Proposals (Mar. 2022) | 64.5, 66.5 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2024 Revenue Proposals (Mar. 9, 2023) | 64.2, 64.5 |
| U.S. Dep't of the Treasury, General Explanations of the Administration's Fiscal Year 2025 Revenue Proposals (Mar. 11, 2024) | 3.2, 8.5, 46.4, 62.3, 64.2, 64.5 |
D.9 Executive orders
| Document | Cited in notes to |
|---|
| Exec. Order No. 13,924, 85 Fed. Reg. 31353 (May 19, 2020) (as cited in T.D. 9935) | 8.2 |
D.10 State administrative materials
| Document | Cited in notes to |
|---|
| California. Instructions for Form FTB 3840 (2024) | 57.1, 57.3, 58.1, 58.2 |
| Instructions for Form 593, Real Estate Withholding Statement (2025) | 59.1, 59.2 |
| Maryland. Comptroller of Maryland, Maryland's Withholding Requirements for Sales or Transfers of Real Property and Associated Personal Property by Nonresidents (rev. Oct. 2019) | 59.1, 59.2, 59.3 |
| Comptroller of Maryland, Technical Bulletin No. 58, Maryland Taxation of Individual Capital Gain Income (effective Dec. 29, 2025) | 57.2, 58.5, 59.3, 61.1, 61.5 |
| Comptroller of Maryland, Tax Alert TA-13-APR-2026, Rate Change to Withholding on Sale of Real Property by a Nonresident; Alteration of Eligibility for Tentative Refund (Apr. 13, 2026) | 59.1, 59.3, 61.1 |
| Comptroller of Maryland, Form MW506AE, Application for Certificate of Full or Partial Exemption (2026) | 59.2 |
| Comptroller of Maryland, Instructions for Form MW506AE (2026) | 59.2, 59.3, 61.1 |
| 24 Op. Md. Att'y Gen. 965 (1939) (as cited in a practice guide; not retrieved) | 60.2 |
| 42 Op. Md. Att'y Gen. 126 (1957) (as cited in a practice guide; not retrieved) | 60.2 |
| 43 Op. Md. Att'y Gen. 116 (1958) (as cited in a practice guide; not retrieved) | 60.2 |
| 49 Op. Md. Att'y Gen. 508 (1964) (as cited in a practice guide; not retrieved) | 60.2 |
| Memoranda of advice and a letter from Assistant Attorney General Bruce L. Benshoof concerning recordation and transfer taxes (Oct. 2004) (as cited in practice guides, which give differing dates; not retrieved) | 60.2, 60.3 |
| Oregon. Or. Dep't of Revenue, Form OR-24 Instructions, Oregon Like-Kind Exchanges/Involuntary Conversions (rev. Aug. 18, 2023) | 58.3 |
| Pennsylvania. Pa. Dep't of Revenue, Personal Income Tax Bulletin 2006-07 (rev. Sept. 27, 2022) | 57.4 |
| Pa. Dep't of Revenue, Realty Transfer Tax Bulletin 2006-01 (rev. Sept. 27, 2022) | 60.1, 60.2 |
D.11 Foreign administrative guidance
| Document | Cited in notes to |
|---|
| Ireland. Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Part 19, s. 597 (Finance Act 2025 ed.) | 65.1, 65.3 |
| Japan. Nat'l Tax Agency, Tax Answer No. 3405, Special Rule for Replacement of Business Assets | 65.2, 65.3 |
| Nat'l Tax Agency, Tax Answer No. 3502, Special Rule for Exchanges of Land and Buildings | 65.2, 65.3 |
| United Kingdom. HM Revenue & Customs, Capital Gains Manual CG73505 | 65.1, 65.3 |
| HM Revenue & Customs, Property Income Manual PIM4185 | 65.1 |
