IRC Section 1031に基づく不動産の等価交換。投資用不動産を売却し、同種の不動産を取得することで、キャピタルゲイン税の繰延べが可能です。売却後45日以内に代替物件を特定し、180日以内に取得を完了する必要があります。自宅は対象外です。
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