§1031 Regulations

§1.121-1., Exclusion of gain from sale or exchange of a principal residence

Shellan's, Structuring §1031 Exchanges

Private Letter Rulings (PLR's)

Park at Your Own Risk (The Pitfalls of Reverse Like-Kind Exchanges), by Ezra Dyckman and Lana A. Kalickstein. New York Law Journal

Missing money mystery hits S.A. - This article explains why you should choose a Qualified Intermediary you can trust. When dealing with any intermediary, make sure your funds are bonded with a company you can trust. The §1031 industry is unregulated. Do you really want to put your money with a company that isn't regulated and cannot be trusted???

Terminating an exchange before the 45th day - This article explains the risks the taxpayer faces if the exchanger terminates their §1031 and receives the balance of the exchange funds before the 45th day.