Property Ownership

An Arizona commercial property is sold in a '1031 exchange.' The investor avoids immediate capital gains tax by:

ADonating 10% of the gain to charity
BReinvesting the proceeds into a 'like-kind' property within specified time limits under IRC § 1031✓ Correct
CHolding the replacement property for at least 1 year
DConverting the property to their primary residence

Explanation

A 1031 tax-deferred exchange allows an investor to defer capital gains taxes by reinvesting proceeds from a relinquished property into a like-kind replacement property within 45 days (identification) and 180 days (closing) of the sale.

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