replaced property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2032A — under this section (4 versions over time)
The term “replaced property” means—
(I) the property transferred in the exchange which qualifies under section 1031, or
(II) the property compulsorily or involuntarily converted (within the meaning of section 1033).