1031 Vocabulary
Section 1031
A provision of the Internal Revenue Code providing that no gain or loss shall be recognized on the exchange of property held for the productive use in a trade or business or for investment for like-kind property to be held for the productive use in a trade or business or for investment.
 
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Wednesday, 10 March 2010
Exchange accommodation titleholder PDF Print E-mail

An exchange facilitator that holds property for an exchanger doing a reverse or improvements exchange under Rev. Proc. 2000-37.

ReverseExchange.jpg
 
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