1031 Exchange Rule
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1031 exchange - A 1031 exchange or Like kind exchange is defined by section 1031 of the Internal Revenue Code. This code specifies that if an asset, usually some form of real estate such as land or a building, is sold and the proceeds of the sale are then reinvested in a like kind of an asset then no gain or loss is recognized, allowing the deferment of capital gains taxes.
Exchange rule - The exchange rule is a structural rule of the sequent calculus, and is sometimes called the permutation rule.
Uptick rule - The Uptick rule is a financial regulations rule, relating to the trading of securities in the United States. It is the name generally given to Rule 10a-1, under the Securities Exchange Act of 1934, which states that short selling is only permitted following a trade where the traded price was higher than the previously traded price (uptick).
Naming rights - Naming rights are the right to name a piece of property, either tangible property or an event, usually granted in exchange for financial considerations. Institutions like schools, places of worship and hospitals have a tradition of granting donors the right to name facilities in exchange for contributions, with the general rule being that the larger the contribution, the larger the facility named.
1031exchangerule
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