...property held for productive use in trade or business or for investment (not including stock, etc. ) is exchanged solely for property of a like kind to...held either for productive use in trade or business or for investment." There is a good deal of "tailoring" of transactions to fit the letter of 1031....

...from exchange solely in kind. No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held primarily for sale, nor stocks, bonds, notes, cboses in action, certificates of trust or beneficial interest, or other securities or evidences of...

...certain dispositions, occurring after December 31, 1957, of real property held either for productive use in trade or business or for investment (not including...trade or other property held primarily for sale). For this purpose, disposition means the seizure, requisition, or condemnation (but not destruction)...

...certain dispositions, occurring after December 31, 1957, of real property held either for productive use in trade or business or for investment (not including...trade or other property held primarily for sale). For this purpose, disposition means the seizure, requisition, or condemnation (but not destruction)...

...600 '200 350 800 600 200 6(0 BEAL PROPERTY IS AN EXCEPTION TO THE REPLACEMENT TEST When real property (not including stock in trade or other property held primarily for sale) held for productive use in a trade or a business or for investment is involuntarily converted because...

...qualify. Stocks, Securities, Receivables, etc. These rules and benefits do not apply to exchanges of stocks, bonds, notes, choses in action, certificates...beneficial interest, or other securities or evidences o£ indebtedness or interest. See, however, the discussion on corporate stocks later in this chapter....

...sale) held for productive use in a trade or business or for investment is involuntarily converted, then property of a "like kind" to be held either for productive use in a trade or business or for investment is treated as property similar or related in service or use to...

...generally is that of the converted property, decreased by any gain not recognized. If real property (not including stock in trade or other property held primarily for sale) held for productive use in a trade or business or for investment is involuntarily converted, then property...

...generally is that of the converted property, decreased by any gain not recognized. If real property (not including stock in trade or other property held primarily for sale) held for productive use in a trade or business or for investment is involuntarily converted, then property...

...thereof provides in pan that "[n]o gain or loss shall be rrmpinvA if property held ... /or investment ... is exchanged solely for property of a like kind to be held ... for investment" 1M According to the dealers interviewed, exchanging works of an is a widespread...