Internal Revenue Service February 22, 2021 – Federal Register Recent Federal Regulation Documents

Statutory Limitations on Like-Kind Exchanges; Correction
Document Number: 2021-00895
Type: Rule
Date: 2021-02-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
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