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gptkbp:instanceOf
|
section of the United States Internal Revenue Code
|
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gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
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gptkbp:allows
|
deferral of capital gains tax
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gptkbp:alsoKnownAs
|
gptkb:Section_1031
gptkb:1031_exchange
like-kind exchange
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gptkbp:amendedBy
|
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
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gptkbp:appliesTo
|
investment property
real property
|
|
gptkbp:citation
|
gptkb:26_U.S.C._§_1031
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gptkbp:codifiedIn
|
gptkb:Internal_Revenue_Code
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gptkbp:compatibleWith
|
property held for personal use
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gptkbp:enactedBy
|
gptkb:United_States_Congress
|
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gptkbp:excludes
|
personal property (after 2017)
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|
https://www.w3.org/2000/01/rdf-schema#label
|
26 U.S.C. § 1031
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gptkbp:jurisdiction
|
gptkb:United_States
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gptkbp:partOf
|
gptkb:Subchapter_O_of_the_Internal_Revenue_Code
|
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gptkbp:purpose
|
tax deferral
|
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gptkbp:relatedTo
|
capital gains tax
real estate transactions
tax-deferred exchange
|
|
gptkbp:requires
|
identification of replacement property within 45 days
completion of exchange within 180 days
exchange of like-kind property
property held for productive use in trade or business or for investment
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|
gptkbp:section
|
1031
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gptkbp:startDate
|
March 4, 1921
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gptkbp:title
|
26
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gptkbp:bfsParent
|
gptkb:Section_1031
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gptkbp:bfsLayer
|
6
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