Statutory Limitations on Like-Kind Exchanges; Correction

tax-irs · IRS · Rule · Published 2021-02-22 · Effective 2021-02-22 · 86 FR 10457

Document

Document number: 2021-00895
Federal Register citation: 86 FR 10457
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2021-02-22
Effective date: 2021-02-22
Treasury docket: TD 9935

Abstract

This document contains corrections to the final regulations (Treasury Decision 9935) that were published in the Federal Register on Wednesday, December 2, 2020. The final regulations providing guidance under section 1031 of the Internal Revenue Code (Code) to implement recent statutory changes to that section.

Source

Authoritative: Federal Register document
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