Delayed Exchange

Business, Legal & Accounting Glossary

Definition: 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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Delayed Exchange. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. October 26, 2020 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: October 26, 2020).
American Psychological Association (APA):
Delayed Exchange. PayrollHeaven.com. Retrieved October 26, 2020, 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.