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1031 Vocabulary |
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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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“This
book de-mystifies many aspects of like-kind exchanges and will meet a diverse
range of educational needs. A unique contribution to the literature of
like-kind exchanges.”
Kelly E. Alton, General Counsel, Nationwide Exchange
Services; former Senior Technician Reviewer, Branch 5, Income Tax &
Accounting Division, Office of Chief Counsel, Internal Revenue Service National
Office; and principal author of Rev. Proc. 2000-37
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“This
book de-mystifies many aspects of like-kind exchanges and will meet a diverse
range of educational needs."
Kelly E. Alton, General Counsel, Nationwide Exchange
Services; former Senior Technician Reviewer, Branch 5, Income Tax &
Accounting Division, Office of Chief Counsel, Internal Revenue Service National
Office; and principal author of Rev. Proc. 2000-37
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