deferred gain

0.01 sec.

deferred gain

In a tax-deferred exchange, the amount of gain that escapes current taxation and is deferred until a later date,when the replacement property is sold.See 1031 exchange.

Deferred Gain

The part of realized gain on an exchange of property that is not currently taxed. The gain generally is taxed at the time the property acquired in the exchqnge is sold.

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It is the view of most tax professionals that an exchange completed without an intermediary or an exchange agreement will not qualify for deferred gain treatment.

1031 Tax Exchange ? Frequently Asked Questions by Jason / Finance and Investment community

The balance sheet also presents a positive or negative component of accumulated comprehensive income equal to the sum of the previously off-the-books memo accounts for deferred effects of plan amendments and accumulated deferred gains and losses.

Perfect storm prompts changes in pension accounting: postretirement ... by Bahnson, Paul R. / Journal of Accountancy

1031 deferred gain 10,900 Recognized gain $0 Basis of replacement property $424,100 Exhibit 2: Example 2's tax ramifications Realized gain $255,900 Sec.

Sale of a residence and like-kind exchanges: this two-part article ... by Dilley, Steve / The Tax Adviser

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