This refers to the taxpayer or the actual owner of the investment property. They are looking to push through with a tax-deferred exchange. An exchanger, however, cannot be an owner who wishes to defer capital gains tax on a second property.
Exchanger
This refers to the taxpayer or the actual owner of the investment property. They are looking to push through with a tax-deferred exchange. An exchanger, however, cannot be an owner who wishes to defer capital gains tax on a second property.
