Explore IRS Rulings and Cases

Whether you're navigating your first 1031 exchange or managing a complex transaction, staying informed on IRS guidance is essential. Revenue Rulings and Cases are published positions from the IRS that offer insight into how the agency interprets and applies tax law in specific situations. First American Exchange is your trusted partner, helping investors and real estate professionals make informed decisions backed by authoritative guidance.


Revenue Rulings

Revenue Procedures