2025-08325Notice

IRS Seeks Feedback on Tax Breaks for Property Swaps

Published Date: 5/13/2025

Notice

Summary

The IRS wants your thoughts on how it collects info about special property trades called 'like-kind exchanges.' This affects people and businesses swapping similar properties without paying taxes right away. They’re checking if the rules can be simpler and less time-consuming, so now’s the chance to speak up before any changes happen!

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

IRS Seeks Comments on 1031 Paperwork

The IRS is asking the public to comment on the information collection requirements in Revenue Procedure 2003-39 for Section 1031 like-kind exchanges, which cover swapping similar properties without immediate tax. This request is part of the Treasury’s effort to reduce paperwork and respondent burden and may lead to simpler or shorter information collections for people and businesses that do like-kind exchanges.

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Key Dates

Published Date
5/13/2025

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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