bulletin Internal Revenue›Introduction
Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2000-40 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.1031(a)–1: Property held for productive use in trade or business or for investment; 1.1031(k)–1: Treatment of deferred exchanges.
Rev. Proc. 2000–37
Get a plain-English answer with a citation back to this text.
Ask AI about this code