www.dlapiper.com/en/us/insights/publications/2021/07/irs-concludes-section-1031-tax-deferred-like-kind-exchange-treatment/
www.fticonsulting.com/insights/articles/fundamentals-best-practices-1031-exchange
Home » Crypto Currencies » US: Section 1031 tax-deferred “like-kind” Exchange Treatment not available for Cryptocurrency Trades