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To embed, copy and paste the code into your website or blog: On November 23, 2020, the IRS and Treasury Department released final regulations (the Final Regulations) under Section 1031 of the Internal Revenue Code of 1986, as amended (the Code). Prior to the Tax Cuts and Jobs Act of 2017 (the TCJA), a taxpayer could defer the recognition of gain or loss under Code Section 1031 in connection with an exchange of like-kind personal property, certain intangible property, or real property, if such property was used in a trade or business or held for investment, and certain additional requirements were met. The TCJA, however, generally limited like-kind exchanges permitting the deferral of gain or loss recognition under Code Section 1031 to exchanges of real property. ....