Скачать или смотреть What is a Like-Kind Exchange - IRC 1031

When you are looking to undertake the sale of a business or an investment property, it is important to consider whether a like-kind exchange, pursuant to Internal Revenue Code section 1031, is an appropriate commercial pursuit to attain a tax deferral on the gain from the initial transaction. The 1031 exchange is a legitimate tax-planning strategy that is written directly into the US Internal Revenue Code, such that it is important to conform to the specifics of the law, such that one might optimize the tax deferral, while not going offside with the Internal Revenue Service.
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