Like Kind Exchange - Section 1031 of Internal Revenue Code


Resolved that NAHB urge Congress to adopt legislation that would allow builders and small contractors as defined by Internal Revenue Code Section 460 to be included within the scope of Internal Revenue Code Section 448.

Resolution originally adopted: 1997.2, Resolution No. 3

Committee with primary jurisdiction:

  • Federal Government Affairs Committee
Full Resolution The full text of this resolution is available for download