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Treasury Regulations · 26 CFR Part 1

Common Nontaxable Exchanges (§§ 1.1031-0 to 1.1045-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1031-0 Table of contents.
  2. § 1.1031(a)-1 Property held for productive use in trade or business or for investment.
  3. § 1.1031(a)-2 Additional rules for exchanges of personal property.
  4. § 1.1031(a)-3 Definition of real property.
  5. § 1.1031(b)-1 Receipt of other property or money in tax-free exchange.
  6. § 1.1031(b)-2 Safe harbor for qualified intermediaries.
  7. § 1.1031(c)-1 Nonrecognition of loss.
  8. § 1.1031(d)-1 Property acquired upon a tax-free exchange.
  9. § 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
  10. § 1.1031(d)-2 Treatment of assumption of liabilities.
  11. § 1.1031(e)-1 Exchange of livestock of different sexes.
  12. § 1.1031(j)-1 Exchanges of multiple properties.
  13. § 1.1031(k)-1 Treatment of deferred exchanges.
  14. § 1.1032-1 Disposition by a corporation of its own capital stock.
  15. § 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
  16. § 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
  17. § 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
  18. § 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
  19. § 1.1033(a)-3 Involuntary conversion of principal residence.
  20. § 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion.
  21. § 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
  22. § 1.1033(d)-1 Destruction or disposition of livestock because of disease.
  23. § 1.1033(e)-1 Sale or exchange of livestock solely on account of drought.
  24. § 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
  25. § 1.1033(h)-1 Effective date.
  26. § 1.1035-1 Certain exchanges of insurance policies.
  27. § 1.1036-1 Stock for stock of the same corporation.
  28. § 1.1037-1 Certain exchanges of United States obligations.
  29. § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.
  30. § 1.1038-2 Reacquisition and resale of property used as a principal residence.
  31. § 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957.
  32. § 1.1039-1 Certain sales of low-income housing projects.
  33. § 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
  34. § 1.1041-2 Redemptions of stock.
  35. § 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
  36. § 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
  37. § 1.1045-1 Application to partnerships.