Three Property Rule

The Three Property Rule is defined under IRC Section 1031, which states that 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 replacement property or properties.

Under the Three Property Rule the exchanger may identify up to three properties, regardless of value, as long as he or she acquires one of the three as the replacement property within the 180-day exchange period.

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Glossary of Terms

Three Property Rule

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