180-Day Exchange Period 2019-03-20 08:00:00

180-Day Exchange Period

180-day exchange period is defined under IRC Section 1031, which states that an exchanger or taxpayer executing a delayed exchange has 180 calendar days from the closing date of the sale of their relinquished property to complete the acquisition of the replacement property or properties. Note, however, that potential replacement properties must be identified within the 45-Day Identification Period.


1031 Exchange Guidebook

eBook Cover

The 1031 Investor's Guidebook