"1031 exchange" meaning in All languages combined

See 1031 exchange on Wiktionary

Noun [English]

Forms: 1031 exchanges [plural]
Head templates: {{en-noun|head=1031 exchange}} 1031 exchange (plural 1031 exchanges)
  1. (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. Tags: US Categories (topical): Finance Related terms: Starker exchange
    Sense id: en-1031_exchange-en-noun-fQ4xJAkn Categories (other): American English, English entries with incorrect language header, Pages with 1 entry, Pages with entries Topics: business, finance

Inflected forms

{
  "forms": [
    {
      "form": "1031 exchanges",
      "tags": [
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    }
  ],
  "head_templates": [
    {
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      "expansion": "1031 exchange (plural 1031 exchanges)",
      "name": "en-noun"
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  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "American English",
          "parents": [],
          "source": "w"
        },
        {
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          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        },
        {
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          "parents": [],
          "source": "w"
        },
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          "name": "Pages with entries",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Finance",
          "orig": "en:Finance",
          "parents": [
            "Business",
            "Economics",
            "Society",
            "Social sciences",
            "All topics",
            "Sciences",
            "Fundamental"
          ],
          "source": "w"
        }
      ],
      "glosses": [
        "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."
      ],
      "id": "en-1031_exchange-en-noun-fQ4xJAkn",
      "links": [
        [
          "finance",
          "finance#Noun"
        ],
        [
          "taxpayer",
          "taxpayer"
        ],
        [
          "deferral",
          "deferral"
        ],
        [
          "recognition",
          "recognition"
        ],
        [
          "capital gains",
          "capital gains"
        ],
        [
          "federal",
          "federal"
        ],
        [
          "income tax",
          "income tax"
        ],
        [
          "liability",
          "liability"
        ],
        [
          "exchange",
          "exchange"
        ],
        [
          "property",
          "property"
        ]
      ],
      "raw_glosses": [
        "(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": [
        {
          "word": "Starker exchange"
        }
      ],
      "tags": [
        "US"
      ],
      "topics": [
        "business",
        "finance"
      ]
    }
  ],
  "word": "1031 exchange"
}
{
  "forms": [
    {
      "form": "1031 exchanges",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {
        "head": "1031 exchange"
      },
      "expansion": "1031 exchange (plural 1031 exchanges)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "related": [
    {
      "word": "Starker exchange"
    }
  ],
  "senses": [
    {
      "categories": [
        "American English",
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "English terms spelled with numbers",
        "Pages with 1 entry",
        "Pages with entries",
        "en:Finance"
      ],
      "glosses": [
        "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."
      ],
      "links": [
        [
          "finance",
          "finance#Noun"
        ],
        [
          "taxpayer",
          "taxpayer"
        ],
        [
          "deferral",
          "deferral"
        ],
        [
          "recognition",
          "recognition"
        ],
        [
          "capital gains",
          "capital gains"
        ],
        [
          "federal",
          "federal"
        ],
        [
          "income tax",
          "income tax"
        ],
        [
          "liability",
          "liability"
        ],
        [
          "exchange",
          "exchange"
        ],
        [
          "property",
          "property"
        ]
      ],
      "raw_glosses": [
        "(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."
      ],
      "tags": [
        "US"
      ],
      "topics": [
        "business",
        "finance"
      ]
    }
  ],
  "word": "1031 exchange"
}

Download raw JSONL data for 1031 exchange meaning in All languages combined (1.3kB)


This page is a part of the kaikki.org machine-readable All languages combined dictionary. This dictionary is based on structured data extracted on 2024-12-15 from the enwiktionary dump dated 2024-12-04 using wiktextract (8a39820 and 4401a4c). The data shown on this site has been post-processed and various details (e.g., extra categories) removed, some information disambiguated, and additional data merged from other sources. See the raw data download page for the unprocessed wiktextract data.

If you use this data in academic research, please cite Tatu Ylonen: Wiktextract: Wiktionary as Machine-Readable Structured Data, Proceedings of the 13th Conference on Language Resources and Evaluation (LREC), pp. 1317-1325, Marseille, 20-25 June 2022. Linking to the relevant page(s) under https://kaikki.org would also be greatly appreciated.