Glossary of Terms

Safe Harbor 2015-11-10 08:00:00

Safe Harbor

Statutory or regulatory provision that provides protection from a penalty or liability. In the context of a 1031 exchange, safe harbor refers to any one of the four designated procedures for structuring a delayed exchange, the use of which will result in determination that the taxpayer is not in actual receipt or constructive receipt of exchange proceeds for the purposes of IRC Section 1031.


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Capital Gain Tax Rates by State
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