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SECTION 3. PROCEDURE
Internal Revenue Bulletin 2000-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2000–3 is amplified by adding the following to section 5.10.
Section 1031. - Exceptions. - Whether an undivided fractional interest in real property is an interest in an entity that is not eligible for tax-free exchange under section 1031(a)(1).
Section 7701. - Definitions. - Whether arrangements where taxpayers acquire undivided fractional interests in real property constitute separate entities for federal tax purposes.
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