Examlex
What should every quantitative research report include? How may the sections be different in qualitative reports?
Like-kind Treatment
A tax deferral for exchanges of business or investment properties of similar nature, per Internal Revenue Code Section 1031.
Involuntary Conversion
A loss or destruction of property that is unexpected and not initiated by the property owner, which can have tax implications for gains received from insurance or other compensation.
Qualifying Replacement Property
Property that is acquired to replace a property involved in an involuntary conversion, and meets certain criteria to defer recognition of gain for tax purposes.
Exclusion of Gain
A provision that allows taxpayers to exclude some or all of the gains from the sale of certain assets from their taxable income.
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