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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Wednesday, 10 March 2010
Reverse exchange PDF Print E-mail
An exchange under which the exchanger acquires replacement property and subsequently transfers relinquished property.  Exchangers use title-parking arrangements to structure reverse exchanges. ReverseExchange.jpg
 
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