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Section 1031(a) of the Internal Revenue Code (26 U.S.C. § 1031) states the recognition rules for realized gains (or losses) that arise as a result of an exchange of like-kind property held for productive use in trade or business or for investment. It states that none of the realized gain or loss will be recognized at the time of the exchange.
largest directory, >500K projects [1] Apache Software Foundation: Mostly Java [2] Free Software Directory [3] About 17000 packages with 386 GNU-packages and 97 High Priority Projects [4] Open Hub (Formerly Ohloh) Libraries.io: Open source libraries, frameworks and tools ibiblio: Open source software List of free and open-source software ...
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This is a list of free and open-source software packages (), computer software licensed under free software licenses and open-source licenses.Software that fits the Free Software Definition may be more appropriately called free software; the GNU project in particular objects to their works being referred to as open-source. [1]
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