- 3 PROPERTY RULE
- 45-DAY IDENTIFICATION PERIOD
- 95% RULE
- 180-DAY EXCHANGE PERIOD
- 200% RULE
- 1031 EXCHANGE FORMS
- 1031 EXCHANGE
- ACCELERATED COST RECOVERY SYSTEM (ACRS)
- ACCELERATED DEPRICIATION
- ACCOMODATOR
- ACTUAL RECEIPT
- ADJUSTED BASIS
- AFTER-TAX RETURN
- AGREEMENT FOR TRANSFER
- ALTERNATIVE MINIMUM TAX
- ASSET ALLOCATION
- ASSET CLASS
- ASSIGNMENT AGREEMENT
- ASSIGNMENT OF CONTRACT RIGHTS
- BALANCING THE EXCHANGE
- BASIS
- BASIS IN THE REPLACEMENT PROPERTY
- BENEFICIARY
- BOND
- BONUS DEPRECIATION
- BOOT
- BUILT TO SUIT EXCHANGE
- BUSINESS ASSETS
- BUYER
- CAPITAL ASSET
- CAPITAL GAIN
- CAPITAL GAIN OR LOSS
- CAPITAL GAINS TAX
- CAPITAL IMPROVEMENTS
- CAPITALIZATION RATE
- CASH BOOT
- CASH EQUIVALENTS
- CHARITABLE LEAD TRUST
- CHARITABLE REMAINDER TRUST
- COLLECTIBLES
- COMMUNITY PROPERTY
- CONCURRENT EXCHANGE
- CONSTRUCTION 1031 EXCHANGE
- CONSTRUCTIVE RECEIPT
- CONTRACT 1031 EXCHANGE
- CONTRACT SERVICING
- COOPERATION CLAUSE
- COOPERATIVES
- CORPORATION
- COST BASIS
- COST SEGREGATION ANALYSIS
- DEBT CROWDFUNDING
- DEDUCTION
- DEFERRAL
- DEFERRED EXCHANGE
- DELAWARE STATUTORY TRUST (DST)
- DELAYED EXCHANGE
- DEPRECIABLE BASIS
- DEPRECIABLE PROPERTY
- DEPRECIATION
- DEPRECIATION DEDUCTIONS
- DEPRECIATION RECAPTURE
- DIRECT DEEDING
- DISPOSITION
- DISQUALIFIED PERSON
- DISREGARDED ENTITY
- DIVIDEND
- DONATION CROWDFUNDING
- EASEMENT
- EAT
- END DATE
- EQUITABLE CONVERSION
- EQUITY
- EQUITY CROWDFUNDING
- ESCROW
- ESCROW AGENT
- ESCROWEE
- EXCHANGE
- EXCHANGE ACCOMMODATION TITLEHOLDER (“EAT”)
- EXCHANGE ACOUNT
- EXCHANGE AGREEMENT
- EXCHANGE FUNDS
- EXCHANGE PERIOD
- EXCHANGER
- EXCLUDED PROPERTY
- FAIR MARKET VALUE
- FEDERALLY DECLARED DISASTER
- FEE SIMPLE
- FIXED INCOME
- FRACTIONAL INTEREST
- G(6) LIMITATION
- GAIN
- GOING CONCERN VALUE
- GOODWILL
- GROSS MULTIPLIER
- GROUND LEASE
- HOLD BACK
- HOLDING PERIOD
- I.R.S.
- IDENTIFICATION
- IDENTIFICATION PERIOD
- IMPROVEMENT EXCHANGE
- IMPROVEMENTS
- INCIDENTAL PROPERTY RULE
- INCOME TAX
- INTANGIBLE PERSONAL PROPERTY
- INTEREST
- INTERMEDIARY
- INTERNAL REVENUE CODE 1031
- INTERPLEADER
- IRREVOCABLE TRUST
- JOINT TENANCY
- JOINT TENANT
- JOINTLY CONTROLLED ACCOUNTS
- LICENSEE
- LICENSOR
- LIKE-CLASS AND LIKE-KIND PERSONAL PROPERTY
- LIKE-KIND
- LIKE-KIND EXCHANGE
- LIKE-KIND PROPERTY
- LIMITED LIABILITY COMPANY (LLC)
- LIMITED PARTNERSHIP
- LIVING TRUSTS
- LOAN SERVICING
- MACRS
- MASTER LEASE
- MIXED PROPERTY (MULTI-ASSET) EXCHANGE
- MIXED USE
- MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS)
- MORTGAGE
- MORTGAGE BOOT/RELIEF
- MORTGAGE SERVICER
- MULTIPLE PROPERTY EXCHANGE
- NAPKIN TEST
- NET OPERATING INCOME
- NON-QUALIFYING PROPERTY
- NOTIFICATION OF ASSIGNMEMT
- OFFERING MEMORANDUM
- ORDINARY INCOME
- ORDINARY INCOME TAX
- PARKING ARRANGEMENT
- PARTIAL EXCHANGE
- PARTIAL TAX DEFERMENT
- PARTNERSHIP SPLIT-OFFS
- PARTNERSHIP (TENANCY IN PARTNERSHIP)
- PERSONAL PROPERTY EXCHANGE
- PITI
- PlRINCIPAL, INTEREST, TAX, AND INSURANCE
- PRINCIPAL
- PRINCIPAL RESIDENCE EXEMPTION
- PRIVATE PLACEMENT MEMORANDUM
- PROMISSORY NOTE
- QUALIFIED ESCROW ACCOUNT
- QUALIFIED ESCROW AGREEMENT
- QUALIFIED EXCHANGE ACCOMODATION AGREEMENT
- QUALIFIED EXCHANGE ACCOMODATION ARRANGEMENT
- QUALIFIED INTERMEDIARY (QI)
- QUALIFIED OPPORTUNITY FUND
- QUALIFIED TRUST ACCOUNT
- QUALIFIED TRUST AGREEMENT
- QUALIFIED USE
- REAL ESTATE EXCHANGE
- REAL ESTATE INVESTMENT TRUST (REIT)
- REAL PROPERTY
- REAL PROPERTY EXCHANGE
- REALIZED GAIN
- RECOGNIZED GAIN
- RELATED PARTIES
- RELATED PARTY
- RELATED PERSON
- RELINQUISHED PROPERTY
- RELINQUISHED PROPERTY BUYER
- RELINQUISHED PROPERTY CONTRACT
- REPLACEMENT PROPERTY
- REPLACEMENT PROPERTY
- REPLACEMENT PROPERTY CONTRACT
- REPLACEMENT PROPERTYSELLER
- RESCISSION
- REVERSE BUILD-TO-SUIT EXCHANGE
- REVERSE CROWDFUNDING
- REVERSE EXCHANGES
- REVERSE/IMPROVEMENT EXCHANGE
- REVOCABLE TRUST
- ROLLOVER
- ROTH IRA
- S CORPORATION
- SAFE HARBOURS
- SAME TAXPAYER REQUIREMENT
- SECTION 179 EXPENSE
- SELLER
- SELLER CARRY BACK FINANCING
- SENIOR HOUSING
- SEQUENTIAL DEEDING
- SETTLEMENT AGENT
- SEVEN DEADLY SINS OF DSTS
- SIMULTANEOUS EXCHANGE
- SINGLE MEMBER LLC PROPERTY HOLDING
- SPECIAL DEPRECIATION
- SPECIAL MEMBER
- SPECIAL PURPOSE ENTITY
- STARKER EXCHANGE
- STARKER TRUST
- STEP TRANSACTION
- STRAIGHT-LINE DEPRECIATION METHOD
- TANGIBLE PERSONAL PROPERTY
- TAX BASIS
- TAX DEFERRED EXCHANGE
- TAX DEFFERAL
- TAX PAYER
- TENANCY-IN-COMMON INTEREST (CO-TENANCY)
- TENANCY IN SEVERALTY
- TENANT IN COMMON
- TENANT IN COMMON PROPERTY HOLDING
- THREE PROPERTY RULE
- TITLEHOLDER
- TRANSACTION COSTS
- TRIPLE NET LEASE (NNN)
- TRUST
- TRUSTEE