Glossary
- 3 Property Rule
- 45-Day Rule
- 180-Day Rule
- 200% Rule
- Boot
- Buyer
- Capital Gains Tax
- Certified Exchange Specialists®/CES®
- Constructive Receipt
- Delaware Statutory Trust/DST
- Exchange Accommodator Titleholder/EAT
- Exchanger
- Federation of Exchange Accommodators/FEA
- Net Selling Price/NSP
- Qualified Intermediary/QI
- Relinquished Property
- Replacement Property
- Same Taxpayer Requirement/Same Taxpayer Rule
- Seller
- Tenants in Common/TIC
