Examlex
Discuss the function of each of the parts of the alimentary canal.
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.
Depreciation Recapture
A tax provision that allows the IRS to collect taxes on any profitable sale of an asset that had previously benefited from tax deductions through depreciation.
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