A partial tax deferment in a 1031 exchange refers to the situation in which an investor is able to defer paying taxes on only a portion of the proceeds from the sale of a relinquished property, rather than the full amount.
« Back to Glossary IndexA partial tax deferment in a 1031 exchange refers to the situation in which an investor is able to defer paying taxes on only a portion of the proceeds from the sale of a relinquished property, rather than the full amount.