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Tax Lawyer, Vol. 56, No. 1 SURVEY OF STATE TAX TREATMENT OF SECTION 1031 EXCHANGES 197 197 SURVEY OF STATE TAX TREATEMENT OF SECTION 1031 EXCHANGES ABA Tax Section Committee on Sales, Exchanges and Basis, All State 1031 Survey Task Force (as of October 17, 2002) [Editors’ note: this chart is a summary, as of October 17, 2002, derived from the Task Force’s study of applicable and available state materials including informal usages and customs. As such, it should be considered indicative, not...

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