1031 Resources

IRS Library & Sample Forms

In addition to general information about Section 1031 and its Regulations, it is important to understand specific issues and strategies involved in certain exchanges. In this section, we provide insight to such issues and strategies. Please check back regularly as we are continually updating and adding to this section.

• IRC Section 1031
• Safe Harbor Regulations
• Rev Proc. 2000-37 (Safe Harbor Reverse Exchanges)
• Rev. Proc. 2002-22 (Tenant in-comman)
• Rev. Proc. 2004-51 (Improvement Exchanges)
• Rev. Proc. 2005-14 (Exchanges and Principle Residence)
• PLR 200251008 (Improvement Exchanges)
• PLR 200440002(Related Party Exchanges)

Sample Forms

• IRS Form 8824
• LKE Cooperation Clauses