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ISBN: 094481767XИздательство: Allyear Tax Guides
This tax guide details how to take advantage of the tax-deferring opportunities that arise when making exchanges-the swapping of property items or property interests between owners and others where very little money changes hands. Detailed are section 1031 exchanges, partial 1031 exchanges, and multiparty 1031 exchanges. While addressing real property exchanges, this guide also covers divorce situations, involuntary conversions, and exchanges of certain stock and other tangible items for businesses and farms.