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If Related Taxpayers Exchange Property Qualifying for a Like-Kind Exchange,the

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If related taxpayers exchange property qualifying for a like-kind exchange,the properties must be retained for three years after the exchange to prevent recognition of gain resulting from the original exchange on a subsequent disposition of the property.


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Black Women

Refers to women of Sub-Saharan African descent or those who identify with the Black racial group of Africa.

Commitment

A state or quality of being dedicated to a cause, activity, or person.

Involuntary Stable Single

A person's state of being single not by choice but due to circumstances that make changing this status difficult.

Remarried

The act of entering into marriage again after a divorce or the death of a spouse.

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