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- W2603315289 abstract "When business or investment property is exchanged for property of a “like kind,” (often referred to as a 1031 exchange) no gain or loss is recognized on the exchange, and therefore, no tax is paid at the time of the exchange on any appreciation in the value of the property . This report discusses the like-kind exclusion, which is sometimes combined with the exclusion of tax on the gain from the sale of a principal residence. In effect, this combination can allow taxpayers to avoid paying tax on the gain from the sale of their investment property." @default.
- W2603315289 created "2017-04-07" @default.
- W2603315289 creator A5012955209 @default.
- W2603315289 date "2005-04-12" @default.
- W2603315289 modified "2023-09-24" @default.
- W2603315289 title "The Sale of a Principal Residence Acquired Through a Like-Kind Exchange" @default.
- W2603315289 hasPublicationYear "2005" @default.
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