bn:03452759n
Noun Concept
Categories: Finance in the United States, Real property law in the United States, Capital gains taxes, Internal Revenue Code
EN
Internal Revenue Code section 1031  1031 exchange  1031 form  boot  Like-Kind Exchanges
EN
Under Section 1031 of the United States Internal Revenue Code, a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. Wikipedia
Definitions
Sources
EN
Under Section 1031 of the United States Internal Revenue Code, a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. Wikipedia