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  2. Irish euro coins - Wikipedia

    en.wikipedia.org/wiki/Irish_euro_coins

    Sums ending in 1, 2, 6 and 7 cents are rounded down; sums ending in 3, 4, 8 and 9 cents are rounded up. [5] The 1 cent and 2 cent coins remain legal tender, and rounding is voluntary for both the customer and retailer, the Central Bank of Ireland advises "for Rounding to happen, both the retailer and the customer must accept it; both will have ...

  3. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    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.

  4. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...

  5. Category:One-cent coins - Wikipedia

    en.wikipedia.org/wiki/Category:One-cent_coins

    1 euro cent coin; 1 centas; 1 naya paisa (Indian coin) 1 Reichspfennig (World War II German coin) 1 sen coin; A. Australian one-cent coin; H. Hong Kong one-cent coin; I.

  6. 1 euro cent coin - Wikipedia

    en.wikipedia.org/wiki/1_euro_cent_coin

    The 1 euro cent coin (€0.01) has a value of one hundredth of a euro and is composed of copper-covered steel. It is the lowest-value coin in the Eurozone; the next highest are the 2 and 5 euro cent coins. All euro coins have a common reverse and a country-specific (national) obverse. The coin has been used since 2002 and was not redesigned in ...

  7. Penny (Irish decimal coin) - Wikipedia

    en.wikipedia.org/wiki/Penny_(Irish_decimal_coin)

    The decimal one penny (1p) (Irish: pingin) coin was the second-smallest denomination of the Irish pound.There were 100 pennies (pence) to the pound. The coin was first issued on Decimal Day, 15 February 1971.

  8. Tenants in common 1031 exchange - Wikipedia

    en.wikipedia.org/wiki/Tenants_in_common_1031...

    Tenants in common 1031 Exchange is a form of real estate asset ownership in the United States in which two or more persons have an undivided, fractional interest in the asset, where ownership shares are not required to be equal, and where ownership interests can be inherited. Each co-owner receives an individual deed at closing for his or her ...

  9. List of most expensive philatelic items - Wikipedia

    en.wikipedia.org/wiki/List_of_most_expensive...

    The current record price for a single stamp is US$9,480,000 paid for the British Guiana 1c magenta. [1] [2] This list is ordered by consumer price index inflation-adjusted value (in bold) in millions of United States dollars in 2023. [note 1] Where necessary, the price is first converted to dollars using the exchange rate at the time the item ...

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