Federation of Exchange Accommodators
The (FEA) is the only national trade association organized to represent professionals who conduct like-kind exchanges under Internal Revenue Code §1031.

Internal Revenue Service
The (IRS) is the nation's tax collection agency and administers the Internal Revenue Code.

Tax Research Resources
This is the research page for TaxAlmanac.org, an excellent on-line source for tax information. From here you can access the complete text of the Internal Revenue Code and Regulations. 

The Tax Foundation
This organization is a Washington based non-partisan tax research group. This site offers a lot of interesting tax information and discussion.