"1031 exchange" meaning in English

See 1031 exchange in All languages combined, or Wiktionary

Noun

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 Topics: business, finance

Inflected forms

Download JSON data for 1031 exchange meaning in English (1.6kB)

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      "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."
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      "id": "en-1031_exchange-en-noun-fQ4xJAkn",
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        "(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."
      ],
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        {
          "word": "Starker exchange"
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      "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."
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      "links": [
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This page is a part of the kaikki.org machine-readable English dictionary. This dictionary is based on structured data extracted on 2024-05-05 from the enwiktionary dump dated 2024-05-02 using wiktextract (f4fd8c9 and c9440ce). 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.