Under Section 1031 of the United States Internal Revenue Code (26 USC § 1031), a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchangeIn 1979, this treatment was expanded by the courts to include nonsimultaneous sale and purchase of real estate, a process sometimesView XG4 Series Datasheet by Omron Electronics IncEMC Div and other related components here XG4 Series Datasheet by Omron Electronics IncEMC Div 10 0 XG4M1031U XG4M1031 XG4U1004 1 XG4M1030U XG4M1030 14 1 XG4M1430U XG4M1430 XG4U1404 16 1 XG4M1630U XG4M1630 XG4U1604Certificates PTB 00 ATEX 1031 U Other certificates CSA (Canada), SIMTARS (Australia), UL (USA) Enclosure material Polyamide Rated working voltage max 500 V Rated working current max 6 A (at 1000 VA) Contact arrangement Contact material Silvernickel / goldplated Switching capacity Life mechanical 106 operations electrical 106 operations
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