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Use Parts I, II, and III of Form 8824 to report each exchange of business or investment real property for real property of a like kind. Form 8824 figures the amount of gain deferred as a result of a like-kind exchange. Use Part III to figure the amount of gain required to be reported on the tax return in the current year if cash or property that isn't of a like kind is involved in the exchange. Also, use Part III to figure the basis of the like-kind property received.

Certain members of the executive branch of the federal government and judicial officers of the federal government use Part IV to elect to defer gain on conflict-of-interest sales. Judicial officers of the federal government are the following.

Chief Justice of the United States.
Associate Justices of the Supreme Court.
Judges of the:
United States courts of appeals;
United States district courts, including the district courts in Guam, the Northern Mariana Islands, and the Virgin Islands;
Court of Appeals for the Federal Circuit;
Court of International Trade;
Tax Court;
Court of Federal Claims;
Court of Appeals for Veterans Claims;
United States Court of Appeals for the Armed Forces; and
Any court created by an Act of Congress, the judges of which are entitled to hold office during good behavior.

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