::''This is the year 1031; the number may also refer to'':
- '' 1031 Form — Section 1031 of the U.S. Internal Revenue Code allows investors to defer capital gains taxes on the exchange of like-kind properties.''
- '' 1031 Exchange — Transaction under United States law which specifies that if an asset is sold and the proceeds of the sale are then reinvested in a like kind asset, then no gain or loss is recognized, allowing the deferment of capital gains taxes that would otherwise have been due on the first sale.''
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