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TREAS/IRS RIN: 1545-BP02 Publication ID: Fall 2019 
Title: Like-Kind Exchanges and Tax Reform 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.1031-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1031   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-117589-18 (NPRM) Drafter attorney: Edward C. Schwartz (202) 317-4740 Reviewer attorney: Stephen J. Toomey (202) 317-4735 Treasury attorney: Wendy Friese (202) 622-5721 CC:CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Edward C. Schwartz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4740
Fax:855 576-2339
Email: edward.c.schwartz@irscounsel.treas.gov