Also found in: Dictionary, Thesaurus, Idioms.
References in periodicals archive ?
1031 by setting California relinquished properties and acquiring like-kind, non-California replacement properties will have to file a new information return (California 1031 information return) to track their deferred California sourced gain or loss.
In the most common like-kind exchange (a deferred like-kind exchange), the taxpayer sells its relinquished property to one person (the buyer) before acquiring the replacement property from a different person (the seller).
Global Banking News-April 1, 2013--BoE to get back powers it relinquished in 1997(C)2013 ENPublishing - http://www.
A STATEMENT from the Liverpool English Defence League said: "Kurtis Cawley in fact relinquished his affiliation with the EDL over 13 months ago, and the profile Kyle Huyton was handed over to the members of the division as a distraction due to the obvious persistent attention from troll profiles, Muslims, and the far left extremists of the UAF, Unite, Occupy Liverpool, Liverpool AF, and SOLFED, therefore the distraction of the profile would relinquish attention from upon other members and our admins.
On September 15, 2000, the Internal Revenue Service released Revenue Procedure 2000-37 that provided guidelines for structuring reverse exchanges (a transaction in which replacement property is acquired by an accommodating party before the sale of the relinquished property and held as replacement property to complete the exchange).
Meanwhile, Najeeb Khawar Awan, a BS-20 Officer of Commerce and Trade Group and presently posted as Director General Board of Investment Islamabad has relinquished the charge.
According to data from the Save Abandoned Babies Foundation, a nonprofit that keeps tabs on abandoned newborns, 47 newborns were relinquished under Illinois' safe-haven law since it was enacted in 2001.
Harvey has relinquished his ministry, and therefore ought no longer to be referred to by a clerical title.
168(i)-6 provide rules and examples to help harmonize depreciation treatment under the modified accelerated cost recovery system (MACRS) of the exchanged basis of relinquished and replacement property in like-kind exchanges and involuntary conversions under IRC [section][section] 1031 and 1033.
FIDEL Castro, who took control of Cuba in 1959, temporarily relinquished his presidential powers to his younger brother Raul last night because of surgery.
Fidel Castro, who took control of Cuba in 1959, rebuffed repeated US attempts to oust him and survived communism's demise almost everywhere else, temporarily relinquished his presidential powers to his brother Raul last night because of surgery.
Under section 1031(h)(2)(B), this determination is made, with respect to the relinquished property, by looking at its predominant use in the two-year period ending on the date of the relinquishment and, in the case of the replacement property, by reference to the two-year period beginning on the date of its acquisition.