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1031 exchange (равноценный обмен недвижимости в США для иностранных инвесторов в соответствии с разделом 1031 Налогового кодекса (IRC): 1031 Exchange – A transaction that permits taxpayers to sell an asset held for investment or business purposes, use the proceeds to purchase a like kind investment and defer paying capital gains taxes. A 1031 exchange is also known as a deferred 1031 exchange, 1031 tax exchange and 1031 deferred exchange or Starker Exchange. 'More) |