1545-BP02 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Like-Kind Exchanges and Tax Reform

The regulation will provide guidance on the amendments made to 1031 of the Internal Revenue Code enacted on December 22, 2017, by section 13303 of the Tax Cuts and Jobs Act, Pub. L. 115-97.  The regulation will impact taxpayers who engage in transactions that are subject to 1031. The regulation is expected generally to apply to transactions entered into after the effective date of the regulation.

]]> Other Significant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.1031-1 26 U.S.C. 7805 26 U.S.C. 1031 No NPRM 12/00/2019 REG-117589-18 (NPRM) Drafter attorney: Edward C. Schwartz (202) 317-4740 Reviewer attorney: Stephen J. Toomey (202) 317-4735 Treasury attorney: Ellen Martin (202) 622-1011 CC:CC:ITA No None No No No Edward Schwartz C. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4740 855 576-2339 edward.c.schwartz@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4236, Washington DC 20224