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.
(n) No inference with respect to actual or constructive receipt rules outside of section 1031.
(o) Effective date.