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2. 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.

3. Qualified intermediary - Wikipedia

   en.wikipedia.org/wiki/Qualified_Intermediary

   The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4). Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.

4. United States District Court for the Southern District of Ohio

   en.wikipedia.org/wiki/United_States_District...

   United States Attorney [4] 1855 1856 Hugh J. Jewett: 1856 1858 John O'Neill: 1858 1861 Stanley Matthews: 1861 1865 Flamen Ball 1865 1866 Richard Corwine 1866 1869 Durbin Ward: 1869 1877 Warner Bateman 1877 1885 Channing Richards 1885 1887 Philip Kumler 1887 1889 William Burnet 1889 1894 John Herron 1894 1898 Harlan Cleveland 1898 1903 William ...

5. Tenants in common 1031 exchange - Wikipedia

   en.wikipedia.org/.../Tenants_in_common_1031_exchange

   The QI sends required exchange documents to the escrow closer for signing at property closing. Escrow closes. Within the first 45 days after the close of escrow on the sale of the relinquished property, the investor identifies replacement properties as required by law. This is known as the "Identification Period".

6. AOL Mail

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   Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

7. Kent Markus - Wikipedia

   en.wikipedia.org/wiki/Kent_Markus

   Kent Richard Markus (born February 1, 1959) is an American attorney. He currently works as bar counsel and general counsel for the Columbus Bar Association. Before working at the CBA, he served as a Senior Advisor in the Director's Office and Director of Enforcement at the Consumer Financial Protection Bureau. [1]