Abe Lincoln reportedly stated “A person who represents himself has a fool for a client”
Nelsonian Theory would agree with that concept. However, it is wise to be well informed on critical technical subjects so that you can detect potential flaws and lapses in understanding of those who act on your behalf.
That being said… here is the Internal Revenue Code – Section 1031
It identifies and specifies the federal tax rules that govern the tax deferred exchange.