$($A$)$ What IRC Section states: $"$No gain or loss shall be recognized

on the exchange of real property held for productive use in a trade

or business or for investment if such real property is exchanged

solely for real property of like kind which is to be held either for

productive use in a trade or business or for investment."?

Section $100$

Section $263$

Section $312$E$(1)$

Section $1031($a$)(1)$

Section $2344($b$)(1)$