1031 exchange

noun

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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Meanings

noun1031 exchange (plural 1031 exchanges)

plural 1031 exchanges

  1. USbusinessA 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.
Cite this entry
APA

1031 exchange. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/1031%20exchange

MLA

“1031 exchange.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/1031%20exchange. Accessed November 4, 2026.

Chicago

WatkinsX Dictionary, s.v. “1031 exchange,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/1031%20exchange.

Source: 1031 exchange on Wiktionary, CC BY-SA 4.0.