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 Hotchner is a fictional character from the CBS crime drama Criminal Minds, portrayed by Thomas Gibson. He is a Supervisory Special Agent and the unit chief of the FBI's Behavioral Analysis Unit, and has appeared from the series' pilot episode Extreme Aggressor, which was originally broadcast on September 22, 2005.