tax-deferred exchange

tax-deferred exchange

See 1031 exchange.

References in periodicals archive ?
The Internal Revenue Service (IRS) places a number of requirements on transactions to be considered a qualified Section 1031 tax-deferred exchange.
The time constraints required for the tax-deferred exchange, combined with the lack of planning, led him into a poor real estate purchase.
1031 like-kind tax-deferred exchange to the rental property and acquire a suitable new property, with the intention of renting it first for a short period and then converting it to a principal residence.
The proceeds from that sale, after expenses, were used to acquire the self-storage properties in a tax-deferred exchange.
Headquartered in San Francisco, we have Business Development representatives in locations across California, and this allows Churchill Exchange to expand in areas where there is a high degree of investment opportunity and use of the 1031 tax-deferred exchange.
Simply put, while a 1031 Exchange must always be a like-kind exchange, it is a mistake to think that it is a tax-free exchange; rather, it is a tax-deferred exchange.
Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties.
An 18,000-SF warehouse in east Little Rock delivered a $722,000 transaction as part of a tax-deferred exchange.
Audit Confirms Company's Financial Process Controls and Technological Capabilities to Deliver Comprehensive Security and Transparency to the 1031 Tax-Deferred Exchange Sector
When they approached the family partnership that owned the property, they indicated a potential interest in selling--provided that they could effect a1031 tax-deferred exchange through the purchase of a secure investment in New York City.
Roberts, the company's CEO, stated: "When we sold Crestmark in July 2001, my goal was to redeploy the net cash proceeds from the sale of Crestmark into a new property as part of a Section 1031 tax-deferred exchange in order to create capital appreciation.
If the taxpayer cannot locate an ideal replacement quickly, he or she may not be able to comply with the 45-day identification rule necessary to complete a tax-deferred exchange.