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.
 
Home arrow 1031 Vocabulary arrow Relinquished property
Monday, 06 February 2012
Relinquished property PDF Print E-mail
Property an exchanger transfers as part of a section 1031 exchange.
 
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