What is the policy justification under §1031 for allowing real estate investors to exchange one property for another (e.g., exchange rental property for a farm) without recognizing gain, but not other investors who move their capital from one stock to ano

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What is the policy justification under §1031 for allowing real estate investors to exchange one property for another (e.g., exchange rental property for a farm) without recognizing gain, but not other investors who move their capital from one stock to another?

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