Section 1031 of the Internal Revenue Code, relating to exchange of property held for productive use or investment, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 81. Effective October 6, 1993.)
Section 24941
Rev. & Tax. Code § 24941, under Nontaxable Exchanges.
Rev. & Tax. Code § 24941