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单词 delayed exchange
释义

delayed exchange


delayed exchange

n. an exchange of property to put off capital gain taxes, in which the funds are placed in a binding trust for up to 180 days while the seller acquires an "exchanged" (another similar) property, pursuant to IRS Code sec. 1031. It is sometimes called a "Starker" after the man who first used this method and survived an IRS lawsuit.

delayed exchange


delayed (tax-free) exchange

See 1031 exchange.

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更新时间:2024/12/24 7:21:45