1031 Vocabulary
Exchange and proximate business restructuring
An exchange that either precedes, follows, or straddles a business restructuring. A business restructuring is a formation of, dissolution of, distribution from, contribution to, merger of, division of a business entity or other similar transaction.
 
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Thursday, 11 March 2010
Improvements exchange PDF Print E-mail

An exchange employing exchange proceeds to construct replacement property before the exchanger acquires it.

There are five improvements exchanges: (1) the seller-facilitated improvements exchange, (2) the accommodator-facilitated improvements exchange, (3) the leasehold improvements exchange, (4) the improvements exchange on exchanger-owned property, and (5) the deferred improvements exchange.
 
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