Treasury Regulations · 26 CFR
§ 1.1031-0. Table of contents.
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
Cite as 26 CFR § 1.1031-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 1, 1991 by T.D. 8346
- Last amended
- December 2, 2020 by T.D. 9935
- Issued under
- 26 U.S.C. § 1031
- Length
- 325 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 11 regulations; cited by 0
This section lists the captions that appear in the regulations under section 1031.
(a) In general.
(b) Definition of “like kind.”
(c) Examples of exchanges of property of a “like kind.”
(d) Examples of exchanges not solely in kind.
(e) Applicability dates.
§ 1.1031(a)-2 Additional rules for exchanges of personal property.(a) Introduction.
(b) Depreciable tangible personal property.
(c) Intangible personal property and nondepreciable personal property.
§ 1.1031(a)-3 Definition of real property.(a) Real property.
(b) Examples.
(c) Applicability date.
§ 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 Exchanges of livestock of different sexes. § 1.1031(j)-1 Exchanges of multiple properties.(a) Introduction.
(b) Computation of gain recognized.
(c) Computation of basis of properties received.
(d) Examples.
(e) Effective date.
§ 1.1031(K)-1 Treatment of deferred exchanges.(a) Overview.
(b) Identification and receipt requirements.
(c) Identification of replacement property before the end of the identification period.
(d) Receipt of identified replacement property.
(e) Special rules for identification and receipt of replacement property to be produced.
(f) Receipt of money or other property.
(g) Safe harbors.
(h) Interest and growth factors.
(i) [Reserved]
(j) Determination of gain or loss recognized and the basis of property received in a deferred exchange.
(k) Definition of disqualified person.
(l) [Reserved]
(m) Definition of fair market value.
(n) No inference with respect to actual or constructive receipt rules outside of section 1031.
(o) Effective date.
[T.D. 8346, 56 FR 19937, May 1, 1991, as amended by T.D. 9935, 85 FR 77378, Dec. 2, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1060 Special allocation rules for certain asset acquisitions
- § 1031 Exchange of real property held for productive use or investment
Regulations it cites
- § 1.1031(a)-1 Property held for productive use in trade or business or for investment.
- § 1.1031(a)-2 Additional rules for exchanges of personal property.
- § 1.1031(a)-3 Definition of real property.
- § 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.
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. 9935 (85 FR 77378)
- Issued by T.D. 8346 (56 FR 19937)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Common Nontaxable Exchanges