...to apply to exchanges of partnership interests. Section 1031 does not apply to exchanges of stock, certificates of trust or beneficial interest, or 'other securities or evidences of ... interest." Partnership interests can be viewed as investment interests very similar to these other...

...loss is not recognized when property held for investment or for productive use in trade or business is exchanged solely for property of a like kind to be held either for investment or for productive use in trade or business. Ron is convinced he can meet the requirements...

...PRODUCTIVE USE OR INVESTMENT. — No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held either for productive use in trade or business or for investment. (2) STOCK FOR STOCK OF SAME CORPORATION. — No gain or loss shall be recognized...

...requisition, or condemnation, or threat or imminence thereof) compulsorily or involuntarily converted, property of a like kind to be held either for productive use in trade or business or for investment shall be treated as property similar or related in service or use to the property...

...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)...