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1031 교환
IRC 제1031조에 기반한 부동산 등가 교환. 투자용 부동산을 매각하고 동종의 부동산을 취득함으로써 양도소득세 이연이 가능합니다. 매각 후 45일 이내에 대체 물건을 특정하고 180일 이내에 취득을 완료해야 합니다.
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