- prorations
- n. proportional calculation, division proportionally
English contemporary dictionary. 2014.
English contemporary dictionary. 2014.
Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… … Wikipedia