The best replacement for 1231 is 1245.

The best alternatives to 1231 are rated as following:
★★★★★  1245
★★★  1245 property
★★★  1250
★★  capital asset
★★  1031
★  section 1245
★  231
★  1221
★  2231
★  section 1245 property
★  section 1250
  1245 asset

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1231
1245
1245 property