Delayed Exchange

Business, Legal & Accounting Glossary

Definition: Delayed Exchange


Delayed Exchange


What is the dictionary definition of Delayed Exchange?

Dictionary Definition


n. an exchange of property to put off capital gain taxes, in which the funds are placed in a binding trust for up to 180 days while the seller acquires an “exchanged” (another similar) property, pursuant to IRS Code sec. 1031. It is sometimes called a “Starker” after the man who first used this method and survived an IRS lawsuit.


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March 29, 2024 https://payrollheaven.com/define/delayed-exchange/.
Chicago Manual of Style (CMS):
Delayed Exchange. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/delayed-exchange/ (accessed: March 29, 2024).
American Psychological Association (APA):
Delayed Exchange. PayrollHeaven.com. Retrieved March 29, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/delayed-exchange/

Definition Sources


Definitions for Delayed Exchange are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 27th April, 2020 | 0 Views.