26 CFR · Internal Revenue
§ 1.1031(c)-1 — Nonrecognition of loss.
26 CFR § 1.1031(c)-1
This text of 26 C.F.R. § 1.1031(c)-1 (Nonrecognition of loss.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1031(c)-1 (2026).
Text
§ 1.1031(c)-1 Nonrecognition of loss.
Section 1031(c) provides that a loss shall not be recognized from an exchange of property described in section 1031(a), 1035(a), 1036(a), or 1037(a) where there is received in the exchange other property or money in addition to property permitted to be received without recognition of gain or loss. See example (4) of paragraph (a)(3) of § 1.1037-1 for an illustration of the application of this section in the case of an exchange of U.S. obligations described in section 1037(a).
[T.D. 6935, 32 FR 15822, Nov. 17, 1967]
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Related
§ 1.1031
26 C.F.R. § 1.1031
§ 1.1037-1
26 C.F.R. § 1.1037-1
Nearby Sections
11
§ 1.1031(a)-2
Additional rules for exchanges of personal property.§ 1.1031(a)-3
Definition of real property.§ 1.1031(b)-2
Safe harbor for qualified intermediaries.§ 1.1031(c)-1
Nonrecognition of loss.§ 1.1031(d)-1
Property acquired upon a tax-free exchange.§ 1.1031(d)-2
Treatment of assumption of liabilities.§ 1.1031(e)-1
Exchange of livestock of different sexes.§ 1.1031(j)-1
Exchanges of multiple properties.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1031(c)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1031(c)-1.