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OMB No.: 18400839 Form Expires: 10/31/2018Emergency Assistance to Institutions of Higher Education Program (2018)REAPPLICATION INFORMATION seeking an award: Location: State: County: Legal Address:
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Form 1031 is used for reporting certain exchanges of property for tax purposes under Section 1031 of the Internal Revenue Code, which allows for tax deferral on the exchange of like-kind properties.
Taxpayers who engage in a like-kind exchange of real estate or personal property and wish to defer taxes on the exchange are required to file Form 1031.
To fill out Form 1031, taxpayers must provide information related to the properties exchanged, including details about the old property, the new property, and the associated gains or losses. It’s necessary to follow IRS guidelines and instructions specific to this form.
The purpose of Form 1031 is to allow taxpayers to report like-kind exchanges and defer capital gains taxes on profits made from these transactions.
Form 1031 requires reporting information such as the description of the properties involved, the dates of the exchanges, any gain or loss realized, and the tax basis for the properties.
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