Update:
www.cozen.com/news-resources/publications/2021/irs-issues-final-regulations-governing-1031-exchanges-the-like-kind-standard-defined
www.kriegdevault.com/insights/section-1031-exchanges-final-regulations-issued-for-definition-of-real-property
bracewell.com/insights/irs-and-treasury-department-release-final-regulations-regarding-kind-exchanges
www.michaelbest.com/Newsroom/251602/New-Rules-Further-Limit-Section-1031-Like-Kind-Exchanges
insightplus.bakermckenzie.com/bm/tax/united-states-proposed-regulations-provide-taxpayer-friendly-guidance-and-define-real-property-under-code-section-1031
www.sidley.com/en/insights/newsupdates/2021/07/application-of-pre-tax-cuts-and-jobs-act-section-1031-of-the-internal-revenue-code
www.fticonsulting.com/insights/articles/fundamentals-best-practices-1031-exchange
