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About: Internal Revenue Code section 1031     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:Tax113308999, within Data Space : dbpedia.org associated with source document(s)

Type: yago:WikicatCapitalGainsTaxesyago:Abstraction100002137yago:CapitalGainsTax113312190yago:Charge113400798yago:Levy113308864yago:Liabilities113396054yago:Possession100032613yago:Relation100031921yago:Tax113308999 New Facet based on Instances of this Class

Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. In 1979, this treatment was expanded by the courts to include non-simultaneous sale and purchase of real estate, a process sometimes called a Starker exchange.