1031 Vocabulary
Reverse exchange
An exchange under which the exchanger acquires replacement property and subsequently transfers relinquished property.  Exchangers use title-parking arrangements to structure reverse exchanges.
 
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Monday, 06 February 2012
Exchange and proximate business restructuring PDF Print E-mail
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. exchangefollowedby.jpg
 
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