2. Using RIA Checkpoint, find at least 5 tax cases and 5 IRS pronouncements on Section 1031 Exchanges that existed prior to the nineties (i.e. the time period before the issuance of the Section 1031 regulations and my 1991 article on exchanges) in order to provide a historical examination of the various cases and rulings that practitioners had to rely on before the guidance provided by these regulations.