Even if chocolate chip is on your mind, our cookies make an important contribution to a great shopping experience They help us to show you relevant offers, remember your settings to ease navigation on our website and alert us when the website is slow or unstableOther names a 1031u, a1031u, a 1031 u, a1031 u, a 10 31u, a10 31u, a 10 31 u, a10 31 u We are using cookies!If property was acquired on an exchange described in this section, section 1035(a), section 1036(a), or section 1037(a), then the basis shall be the same as that of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized on such exchange
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