45-Day Identification Period 2019-05-21 08:00:00

45-Day Identification Period

Under IRC Section 1031, an exchanger or taxpayer executing a delayed exchange has 45 calendar days from the closing date of the sale of their relinquished property to formally identify a potential replacement property or properties. Closing on one or more replacement properties must occur within the 180-Day Exchange Period.


How to Choose a Qualified Intermediary

eBook Cover

Download The Guidebook