Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States Internal Revenue Code section
|
| gptkbp:allows |
deferral of capital gain tax
|
| gptkbp:appliesTo |
involuntary conversions
property destroyed, stolen, condemned, or disposed of under threat of condemnation |
| gptkbp:codifiedIn |
26 U.S.C. § 1033
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 1033
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
nonrecognition of gain
|
| gptkbp:relatedTo |
gptkb:Section_1031
taxpayers experiencing involuntary conversion of property |
| gptkbp:replacementPeriod |
three years for real property used in business or held for investment
generally two years |
| gptkbp:requires |
replacement of property
|
| gptkbp:bfsParent |
gptkb:National_Defense_Authorization_Act_for_Fiscal_Year_2001
|
| gptkbp:bfsLayer |
7
|