Statute & IRS Overviews
Foundational law and plain-language IRS guidance on like-kind exchanges.
Like-Kind Exchanges — Real Estate Tax Tips
WebIRS overview of Section 1031 rules, real-property-only limitation after TCJA, and reporting requirements.
View on IRS.gov
Fact Sheet FS-2008-18 — Like-Kind Exchanges Under IRC § 1031
PDFIRS fact sheet covering deferral basics, 45-day identification, 180-day completion, Form 8824, and common pitfalls.
View on IRS.gov
IRS FAQs — Sales, Trades & Exchanges
WebIRS answers on qualifying like-kind exchanges, constructive receipt, boot, and coordination with Form 8824 and Pub. 544.
View on IRS.gov
IRS Publications
Long-form IRS guidance on gains, losses, and like-kind exchange mechanics.
Publication 544 — Sales and Other Dispositions of Assets
WebComprehensive IRS guide including the like-kind exchange chapter—qualifying property, deferred exchanges, basis, and reporting.
View on IRS.gov
Publication 544 (PDF)
PDFPrintable PDF edition of Pub. 544.
View on IRS.gov
About Publication 544
WebIRS landing page with revision history and related forms.
View on IRS.gov
Forms & Reporting
Required filings and instructions for reporting a like-kind exchange.
Form 8824 — Like-Kind Exchanges (PDF)
PDFThe form used to report each exchange of business or investment real property.
View on IRS.gov
About Form 8824
WebCurrent revisions, instructions, and related publications.
View on IRS.gov
Instructions for Form 8824
WebLine-by-line guidance on deferred exchanges, QEAAs, real-property definitions, and gain recognition.
View on IRS.gov
Instructions for Form 8824 (PDF)
PDFPrintable instruction booklet for Form 8824.
View on IRS.gov
Form 4797 — Sales of Business Property (PDF)
PDFUsed when recognized boot or non-like-kind gain from an exchange is reported on your return.
View on IRS.gov
About Form 4797
WebReporting requirements for business property sales, including exchange-related gain.
View on IRS.gov
Treasury Regulations & Final Rules
Federal income tax regulations implementing Section 1031.
TD 9935 — Final Regulations on Real Property Under § 1031
PDFTreasury Decision defining real property for like-kind exchanges and incidental personal property rules (post-TCJA).
View on IRS.gov
Treas. Reg. § 1.1031(a)-1 — Property Held for Productive Use
WebDefinition of like kind and general nonrecognition rules (official eCFR).
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Treas. Reg. § 1.1031(a)-3 — Definition of Real Property
WebRegulatory definition of real property for Section 1031 purposes (official eCFR).
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Treas. Reg. § 1.1031(k)-1 — Deferred and Reverse Exchanges
WebRules for deferred exchanges, qualified intermediaries, identification periods, and replacement property receipt (official eCFR).
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Revenue Procedures & Rulings
IRS safe harbors and interpretive guidance cited in exchange practice.
Rev. Proc. 2000-37 — Reverse Exchange Safe Harbor
PDFSafe harbor for qualified exchange accommodation arrangements (EAT / parking transactions).
View on IRS.gov
Rev. Proc. 2004-51 — Modification to Reverse Exchange Safe Harbor
PDFLimits the 2000-37 safe harbor when the taxpayer owned replacement property within 180 days.
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Internal Revenue Bulletin 2004-33
WebPublished edition of Rev. Proc. 2004-51 and related guidance.
View on IRS.gov
Rev. Proc. 2008-16 — Dwelling Unit / Vacation Home Safe Harbor
PDFSafe harbor for treating certain dwelling units as held for investment despite limited personal use.
View on IRS.gov
Rev. Rul. 2002-83 — Related Party & Qualified Intermediary Exchanges
PDFGuidance on related-party exchanges involving a qualified intermediary.
View on IRS.gov
Disclaimer: These links point to third-party government sources (primarily IRS.gov and official federal registers). Tax law changes—always confirm current versions and applicability with your Qualified Intermediary and tax professional. 1031 Sentinel does not host or endorse these documents.