Treasury Regulations · 26 CFR
§ 1.1031(d)-1T. Coordination of section 1060 with section 1031 (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1031(d)
Cite as 26 CFR § 1.1031(d)-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 18, 1988 by T.D. 8215
- Last amended
- February 13, 2001 by T.D. 8940
- Issued under
- 26 U.S.C. § 1031(d)
- Length
- 150 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 1
If the properties exchanged under section 1031 are part of a group of assets which constitute a trade or business under section 1060, the like-kind property and other property or money which are treated as transferred in exchange for the like-kind property shall be excluded from the allocation rules of section 1060. However, section 1060 shall apply to property which is not like-kind property or other property or money which is treated as transferred in exchange for the like-kind property. For application of the section 1060 allocation rules to property which is not part of the like-kind exchange, see § 1.1060-1(b), (c), and (d) Example 1 in § 1.338-6(b), to which reference is made by § 1.1060-1(c)(2).
[T.D. 8215, 53 FR 27044, July 18, 1988, as amended by T.D. 8858, 65 FR 1237, Jan. 7, 2000; T.D. 8940, 66 FR 9929, Feb. 13, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1031 Exchange of real property held for productive use or investment
- § 1060 Special allocation rules for certain asset acquisitions
Regulations it cites
- § 1.1060-1 Special allocation rules for certain asset acquisitions.
- § 1.338-6 Allocation of ADSP and AGUB among target assets.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8940 (66 FR 9929)
- Amended by T.D. 8858 (65 FR 1237)
- Issued by T.D. 8215 (53 FR 27044)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Common Nontaxable Exchanges
Nearby sections
- § 1.1031(b)-1 Receipt of other property or money in tax-free exchange.
- § 1.1031(b)-2 Safe harbor for qualified intermediaries.
- § 1.1031(c)-1 Nonrecognition of loss.
- § 1.1031(d)-1 Property acquired upon a tax-free exchange.
- § 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
- § 1.1031(d)-2 Treatment of assumption of liabilities.
- § 1.1031(e)-1 Exchange of livestock of different sexes.
- § 1.1031(j)-1 Exchanges of multiple properties.
- § 1.1031(k)-1 Treatment of deferred exchanges.