Escrow & Title

In an Oklahoma 1031 exchange (tax-deferred exchange), the exchange intermediary (qualified intermediary) holds proceeds from the sale of the relinquished property. The taxpayer has how many days to identify potential replacement properties?

A30 days
B45 days✓ Correct
C90 days
D180 days

Explanation

Under Section 1031 of the Internal Revenue Code, the taxpayer has 45 days from the sale of the relinquished property to identify potential replacement properties, and 180 days total to close on the replacement property. Both deadlines are strictly enforced.

Related Oklahoma Escrow & Title Questions

Practice More Oklahoma Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Oklahoma Quiz →