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1031 exchange

noun

Definitions

  1. A taxpayer's deferral of recognition of capital gains and related federal income tax…

    A taxpayer's deferral of recognition of capital gains and related federal income tax liability on the exchange of certain types of property, under Internal Revenue Code section 1031.

The neighborhood

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No curated loop yet for 1031 exchange. Loops are being traced one word at a time while the ingestion pipeline matures.

sense glosses and etymology drawn from English Wiktionary · source · CC-BY-SA