New Tax Bill Narrows A Popular Section 1031 Exchange/Capital Gains Loophole CEB Countinuing Education of the Bar - California Click on Publications and then Real Property to find CEB's Real Property Exchanges 3rd Edition. This book provides setp-by-step guidance and forms for structuring and documenting exchanges. Coverage includes sophisticated tax planning and discussion of safe harbors for qualified intermediaries (deferred exchanges) and qualified exchange accommodation agreements (reverse exchanges). 1031 Statute 1031 Regulations Internal Revenue Service (IRS) www.irs.gov Like-Kind Exchanges Form 8824 IRS Like-Kind Exchanges - Real Estate Tax Tips Franchise Tax Board (FTB) www.ftb.ca.gov FTB Site Search for 1031 + Exchange FEA: Federation of Exchange Accommodators National Association of Realtors (NAR) Field Guide to 1031 Exchanges California Society of Tax Consultants C.S.T.C.