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If boot is received in a § 1031 like-kind exchange that results in some of the realized gain being recognized, the holding period for both the like-kind property and the boot received begins on the date of the exchange.
Racial-Ethnic Background
The ethnic and racial heritage of an individual, encompassing the cultural, social, and historical influences of their ancestors.
Arrested
The act of being legally detained by authorities for a suspected crime.
Sexual Violence
Any sexual act or attempt to obtain a sexual act by violence or coercion, acts to traffic someone or acts directed against a person's sexuality, regardless of the relationship to the victim.
Perpetrate
To commit or carry out an act, typically one that is illegal or wrongdoing.
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