- Chapter
- Background and Overview of IRC Section 1031
- Statutory Requirements for Tax-Free Exchange
- History, Statutory Development and Background for Regulations
- Tax Consequences of an Exchange
- Personal and Multiple Property Exchanges
- Deferred Exchanges Under Regulations
- Documenting Exchange Transactions
- Reverse and Improvement Exchanges
- Current Problems in Exchanging
- Tables
- Table of Cases
- Index
|