I need help doing this tax research. Have never done a tax research before, don't even know where to start.

You are a new associate for Bull & Bear, LLP, a CPA firm located in the greater City area. Your manager has come to you with a question presented by one of the firm's clients:

Blackacre Enterprises Corporation needs to upgrade to a larger manufacturing facility. Blackacre Enterprises first acquired a new manufacturing facility for $2,100,000 cash and then transferred the facility it was using (building and land) to Whiteacre Corporation for $2,000,000 three months later.

Issue: Does the exchange qualify for like-kind exchange treatment? If not, how can Blackacre change the transaction so that it will qualify?

Research hints:

Revenue Procedure 2000-37

Revenue Procedure 2004-51