{"component":{"type":17,"accent_color":10660273,"components":[{"type":10,"content":"-# WikiRNG · Roll of 10/5/2026 · by [Johnwiki](https://wikirng.com/u/Johnwiki)"},{"type":10,"content":"## [Internal Revenue Code section 1031](https://wikirng.com/roll/n8mY73emwg)\n*Defer capital gains tax on real property*"},{"type":10,"content":">>> A Section 1031 exchange, commonly known as a like-kind exchange, is a transaction under the 26 U.S.C. § 1031 of the Internal Revenue Code that allows owners of investment or business real estate to defer certain taxes when selling property and reinvesting the…"},{"type":14,"divider":true,"spacing":1},{"type":10,"content":"### ⬜ Basic · 8,705 SP\n-# Bottom 30%"},{"type":14,"divider":true,"spacing":1},{"type":10,"content":"🟩 🪜 **Part of a Series** · Notable · +3,628 SP\n-# Has a series sidebar.\n🟩 ⏲️ **Dated** · Notable · +1,198 SP\n-# Title has a year.\n⬜ #️⃣ **Numbered** · Basic · +836 SP\n-# Title has a digit.\n⬜ 🩻 **Bare Bones** · Basic · +675 SP\n-# Wikidata item has 3 or fewer statements.\n⬜ 🗓️ **Month First** · Basic · +656 SP\n-# Uses month-day-year dates.\n⬜ ✋ **All Five** · Basic · +637 SP\n-# Has all five vowels.\n-# +4 more badges"},{"type":14,"divider":true,"spacing":1},{"type":1,"components":[{"type":2,"style":5,"label":"View roll","url":"https://wikirng.com/roll/n8mY73emwg"},{"type":2,"style":5,"label":"Read on Wikipedia","url":"https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_1031"}]},{"type":10,"content":"-# Article text from Wikipedia, CC BY-SA 4.0"}]}}