1031 (disambiguation)

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1031 may refer to:

1031 Year

Year 1031 (MXXXI) was a common year starting on Friday of the Julian calendar.

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Under Section 1031 of the United States Internal Revenue Code, a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. In 1979, this treatment was expanded by the courts to include non-simultaneous sale and purchase of real estate, a process sometimes called a Starker exchange.

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BD1031 chemical compound

BD1031 or (R)-2-[2-(3,4-dichlorophenyl)ethyl]octahydropyrrolo[1,2-a]pyrazine is a selective sigma receptor agonist, with a reported binding affinity of Ki = 1 ± 0.2 nM for the sigma-1 receptor and 80 times selectivity over the sigma-2 receptor. The enantiomer of BD1031 is known as BD1018.

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