a tax deferred exchange calirornia real estate investment club where the Replacement Property is Received after the transfer of the Relinquished Property
a transaction in which a property is traded for the promise to provide a replacement like-kind property in the near future. The Tax Reform Act of 1984 allows investment real estate or real property used in a trade or business to be sold with the tax on the gain deferred, provided replacement property is identified within 45 days and closed within 180 days. Other strict requirements must also be observed.
A tax-deferred, like-kind exchange where there is a delay or period of time between the close and transfer of the Exchangorâ€(tm)s relinquished property and replacement property.
An exchange that takes place with time (a day up to 180 days) in between the initial sale and subsequent acquisitions.
Also known as non-simultaneous, deferred, and Starker. A delayed exchange is when the Replacement Property is received following the transfer of the Relinquished Property. All potential Replacement Properties must be identified within 45 days from the transfer of the Relinquished Property and the Exchanger must receive all Replacement Properties within 180 days or the due date of the Exchanger's tax return, whichever comes first.