26 CFR § 1.1031-0 - Table of contents.
This section lists the captions that appear in the regulations under section 1031.
(a) In general.
(b) Definition of “like kind.”
(e) Applicability dates.
(b) Depreciable tangible personal property.
(a) Real property.
(c) Applicability date.
(b) Computation of gain recognized.
(c) Computation of basis of properties received.
(e) Effective date.
(g) Safe harbors.
(h) Interest and growth factors.
(o) Effective date.