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- [41] Foot faults, pratfalls, and landmines for parking transactions under Section 1031REAL ESTATE TAXATION, 2002, 29 (03): : 106 - 115Cuff, TF
- [42] THE USE OF THE NONRECOGNITION PROVISIONS OF SECTION 1031 IN THE EXCHANGE OF PARTNERSHIP INTERESTS - RECENT TAX COURT-CASESTAXES, 1984, 62 (04): : 247 - 255OLTERSDORF, JC
- [43] ACCOUNTING FOR PARTNERSHIP LOSSES UNDER SECTION 465TAXES, 1985, 63 (10): : 732 - 740BUTLER, DH
- [44] 1031 exchanges not affected by withdrawal of decision on loan offsetsJOURNAL OF TAXATION, 1996, 84 (06): : 379 - 379不详
- [45] Opportunity Zones, 1031 Exchanges, and Universal Housing VouchersCALIFORNIA LAW REVIEW, 2022, 110 (01) : 179 - 223Weiss, Brandon M.
- [46] More on the JGTRRA 15% LTCG rate and funds escrowed under Section 1031JOURNAL OF TAXATION, 2003, 99 (06): : 381 - 381不详
- [47] SECTION 1031(A) - THE WONDERFUL WORLD OF SWAPREAL ESTATE LAW JOURNAL, 1985, 14 (02): : 151 - 155RIER, S
- [48] UNITED-STATES-VIRGIN ISLANDS REALTY SWAP OKAY UNDER SECTION 1031JOURNAL OF TAXATION, 1991, 74 (03): : 196 - 196不详
- [49] HOW USE OF SECTION 736 ENHANCES PLANNING IN LIQUIDATING PARTNERSHIP INTERESTSJOURNAL OF TAXATION, 1979, 51 (06): : 347 - 350SOLOMON, MB
- [50] Guidance on tax attributes in Section 367(b) exchanges will make planning easierJOURNAL OF TAXATION, 2001, 94 (04): : 242 - +Gosain, VAKraay, VRGoldstein, S