Glossary
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B
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1031 Exchange
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Basis
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The starting point for determining gain or loss in any transaction. In general, basis is the cost of the taxpayer's property.
B
Back Leg Reverse Exchange
Back title letter
Baird Simultaneous Exchange (1962)
Balloon note
Bankruptcy
Base title (also called a basic title)
Basis
Basis in the Replacement Property
Beneficiary (of a trust)
Bond
Boot
Building codes
Building lines (also called setback lines)
Build-To-Suit (Construction) Exchange
Buyer
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