Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
gptkb:1031_exchange
like-kind exchange |
| gptkbp:amendedBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:appliesTo |
business property
investment property real property |
| gptkbp:citation |
gptkb:26_U.S.C._§_1031
|
| gptkbp:compatibleWith |
primary residence
property held for sale |
| gptkbp:dateEnacted |
1921
|
| gptkbp:enables |
deferral of capital gains tax
|
| gptkbp:excludes |
bonds
stocks securities inventory partnership interests personal property (after 2017) |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 1031
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
tax deferral
|
| gptkbp:requires |
identification of replacement property within 45 days
completion of exchange within 180 days exchange of like-kind property qualified intermediary |
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code
|
| gptkbp:bfsLayer |
5
|