Skip to content
ChatProjectCodes

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2004-33 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Section 1031(a) provides that no gain or loss is recognized on the exchange

August 16, 2004 294 2004–33 I.R.B.

exchange accommodation arrangement” (QEAA), as defined in section 4.02 of this revenue procedure.

.02 Section 4.01 of Rev. Proc. 2000–37 is modified to read as follows:

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-33
Internal Revenue Bulletin 2004-33

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.