Exchange, The

Exchange, The

A nickname for the New York Stock Exchange. Also known as the Big Board, where more than 2000 common and preferred stocks are traded. The exchange is the oldest in the United States, founded in 1792, and the largest. It is located on Wall Street in New York City.
References in periodicals archive ?
In a reverse exchange, the replacement property is acquired before the relinquished property is sold.
Also, in a deferred exchange, the client must receive the replacement property on the earlier of the 180th day after the relinquished property is transferred or the due date of the client's return for the tax year of such transfer (including extensions).
After that exchange, the intermediary, which now owns the relinquished property, transfers the relinquished replacement property to the exchange accommodation title holder (EAT).
To complete a standard delayed exchange, the taxpayer may have to accept a lower price than if more time was allowed.
49) Specifically, the rule applies if, immediately before the exchange, the exchanging shareholder is either (i) a U.
To be chosen to deliver the trading technology to Zagreb Stock Exchange, the largest exchange in South-Eastern Europe, is an acknowledgement of our position as a leading global provider of market technology.
Seeking to make an exchange, the taxpayer also located replacement property.
If excess liabilities are assumed by the taxpayer in th exchange, the excess is allocated to all the properties received in each of the exchange groups, based on the relative FMV of the exchange groups.
Rather, because the corporations will be operating the properties under different names after the exchange, the exchange essentially represents an exchange of real property with an incidental inclusion of personal property.
GOexchange reduces Microsoft Exchange storage requirements by 30 to 55 percent, and when combined with ZANTAZ EAS for Exchange, the reduction in storage requirements can reach up to 90 percent.
If the "no tax avoidance" exception is relied on to avoid acceleration of gain from the exchange, the taxpayer must attach an explanation as to why it applies.
Regardless of the number of properties transferred by the seller as part of one deferred exchange, the maximum number of replacement properties that may be identified are