If you exchange your business property or property you hold for investment solely for property of a like kind to be used in your business or to be held for investment, no gain or loss is recognized. This means that the gain is not taxable and the loss is not deductible.
Aaron Holmes Gwin is an American professional downhill mountain biker from Morongo Valley, California. He is a four-time World Cup overall champion.
Aaron Jermaine Ross (born in September 15, 1982) is an American football cornerback who is currently a free agent. He was drafted by the New York Giants in the first round of the 2007 NFL Draft. He won Super Bowl XLII and Super Bowl XLVI with the Giants, twice over the New England Patriots. He played college football at Texas, where he won the Jim Thorpe Award for the nation's top defensive back in 2006. Ross has also played for the Jacksonville Jaguars and Baltimore Ravens.