For more than 135 years, First American has helped protect property ownership, giving investors the confidence to shape their ideal portfolios and help build generational wealth for future generations. Explore America's legacy of ownership.

Understand government regulations.

Revenue Procedures are published statements regarding the practices and procedures of the Internal Revenue Service (IRS).

IRS Revenue Procedure 2008-16: What It Means for 1031 Exchanges

April 3, 2026

IRS Private Letter Ruling 202520001

May 16, 2025

Treasury Decision 9935

December 2, 2020

IRS Revenue Procedure 2018-58

November 20, 2018

IRS Private Letter Ruling 201416006

April 18, 2014

IRS Private Letter Ruling 201302009

January 11, 2013

IRS Private Letter Ruling 201242003

October 19, 2012

IRS Private Letter Ruling 201220012

May 18, 2012

IRS Private Letter Ruling 201216007

April 20, 2012

IRS Private Letter Ruling 201048025

December 3, 2010

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First American Exchange Company, LLC a Qualified Intermediary, is not a financial or real estate broker, agent or salesperson, and is precluded from giving financial, real estate, tax or legal advice. Consult with your financial, real estate, tax or legal advisor about your specific circumstances. First American Exchange Company, LLC makes no express or implied warranty respecting the information presented and assumes no responsibility for errors or omissions. First American, the eagle logo, and First American Exchange Company are registered trademarks or trademarks of First American Financial Corporation and/or its affiliates.

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