1031 exchange
English
Noun
1031 exchange (plural 1031 exchanges)
- (US, finance) A taxpayer's deferral of recognition of capital gains and related federal income tax liability on the exchange of certain types of property, under Internal Revenue Code section 1031.
Related terms
- Starker exchange
This article is issued from Wiktionary. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.