Law and Regulations Text of the IRC 1031 Law IRS 1031 Regulation Revenue Procedures: 2008-16 Safe Harbor for Investment vs. Personal Property 2010-14 What to do if QI Business Fails 2007-56 National Disaster Extensions State Laws and Rules: Virginia Exchange Facilitators Act Maryland Nonresident Tax Withholding Washington State Notice 1.1031(k)-1 Treatment of Deferred Exchanges Court Cases: Starker v. United States