Real Estate Math

A 1031 (like-kind) exchange requires the replacement property to be identified within how many days of the sale?

A30 days
B45 days✓ Correct
C90 days
D180 days

Explanation

Under IRC Section 1031, the taxpayer must identify potential replacement properties within 45 days of the sale of the relinquished property, and close on the replacement property within 180 days.

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