# Statutory Limitations on Like-Kind Exchanges; Correction
> **IRS** · Final regulations; correction. · Published 2021-02-22 · Effective 2021-02-22 · 86 FR 10457
## Document
- **Document number:** 2021-00895
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 10457
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2021/02/22/2021-00895/statutory-limitations-on-like-kind-exchanges-correction)
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