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Meaning of 1031 exchange | Babel Free

Noun CEFR B2

Definitions

A taxpayer's deferral of recognition of capital gains and related federal income tax liability on the exchange of certain types of property, under Internal Revenue Code section 1031.

US

CEFR level

B2
Upper Intermediate
This word is part of the CEFR B2 vocabulary — upper intermediate level.

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