A real estate strategy that is used to limit a capital gain or loss on a sale and therefore limit the taxes paid on any capital gain. The property is relinquished to a third owner who takes temporary ownership and gives the original property owner a property in “like” of the original one.

• CAPABLE
• CAPABLE TO PROMISE
• CAPACITY
• CAPACITY
• CAPACITY
• CAPACITY
• CAPACITY ANALYSIS
• CAPACITY ANALYSIS
• CAPACITY AVAILABLE TO PROMISE
• CAPACITY BUILDING
• CAPACITY CONTROLLED FARE
• CAPACITY COST
• CAPACITY FACTOR
• CAPACITY MANAGEMENT
• CAPACITY OF PARTIES
• CAPACITY OVERHEAD EXPENSE
• CAPACITY PLANNING
• CAPACITY RATING
• CAPACITY REQUIREMENTS PLANNING
• CAPACITY USAGE RATIO
• CAPACITY USAGE VARIANCE
• CAPACITY UTILIZATION
• CAPACITY UTILIZATION RATE
• CAP AND TRADE
• CAP AND TRADE