Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due. S

Juichi Soyeda and TadaoKamiya of Japan arrive in 1913 to lobby against the law The California Alien Land Law of 1913 (also known as the Webb-Haney Act) prohibited "aliens ineligible for citizenship" from owning agricultural land or possessing long

Midtown Manhattan in 1932, showing the results of the Zoning Resolution The New York City 1916 Zoning Resolution was a measure adopted primarily to stop massive buildings such as the Equitable Building from preventing light and air from reaching the st

The Height of Buildings Act of 1899 was a U.S. height restriction law passed by the 55th Congress in response to advancements in construction technology, specifically the use of iron and steel frames, along with thin veneer facades, which made it poss