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

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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