Last reviewed 10-31-2026Short-Sale.com Editorialglossary

Regulations

ABA

Updated 10-31-2026

Regulations

The Internal Revenue Service regulations authorizing and regulating deferred exchanges in which the Taxpayer sells the Relinquished Property to a Buyer and acquires Replacement Property from a different Seller rather than exchanging directly.

American Bar Association Glossary of Real Estate Terms

ABA · p. 10

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