A tax-deferred transfer of personal property (relinquished property) for other personal property (replacement property) that are of like-kind or like-class to each other. See Like-Kind Personal Property.
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1-800-USA-1031A tax-deferred transfer of personal property (relinquished property) for other personal property (replacement property) that are of like-kind or like-class to each other. See Like-Kind Personal Property.