Revenue Code
Section 1031 (Authorizes the exchange of property)
Section 121 (Provides tax exemptions for the primary residence)
Section 1033 (Involuntary conversion of property)
Revenue Procedures
2000-37 (Safe Harbor Guidelines for the Reverse Exchange)
2002-22 (Allows exchange into property held by tenants-in-common)
2008-16 (Allows vacation homes to qualify as 1031 property)
Treasury Regulations
1.1031
Soon to be posted.
