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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Dec 13, 2025

All TitlesTitle 31Chapter XPart 1031Subpart C - Subpart C—Reports Required to be Made by Persons Involved in Real Estate Closings and Settlements
§ 1031.320 - Reports of residential real property transfers.
§ 1031.321 - [Reserved]
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