Primary law and tax-framework sources
Federal eligibility, timing and reporting explanations should prioritize the Internal Revenue Code, Treasury regulations, IRS publications, forms, instructions, revenue rulings and revenue procedures.
Market datasets
Commercial real-estate rankings, investor surveys, transaction volumes and DST datasets are attributed to their publishers and dates. A dataset of DST properties is labeled as DST property data—not “all 1031 exchanges.” A survey of investor intentions is labeled as sentiment—not completed transaction volume.
Estimates and analysis
Where the platform develops an estimate, the assumptions and calculation method should be stated. Estimates should never be presented as government statistics or guaranteed outcomes.