Examlex
two main types of data are
Similar or Related
This term broadly refers to items, concepts, or entities that share common traits or have a connection in context, purpose, or function, often used in comparisons or legal interpretations.
Like-kind Exchange Requirements
Conditions that must be met for an exchange of property to qualify as tax-deferred under Section 1031 of the U.S. Internal Revenue Code.
Replacement Period
The time frame during which property must be replaced in order to defer recognition of capital gains or losses for tax purposes.
Involuntary Conversion
A forced exchange or loss of property through theft, destruction, or condemnation, with potential tax implications.
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