Real Estate Math

A 1031 exchange requires a replacement property to be identified within how many days after the sale of the relinquished property?

A30 days
B45 days✓ Correct
C60 days
D90 days

Explanation

Under IRC § 1031, the taxpayer must identify replacement property within 45 days of selling the relinquished property and must close on the replacement within 180 days.

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