Finance

A Texas property is being purchased in a 1031 tax-deferred exchange. To qualify, the replacement property must be identified within how many days of the relinquished property closing?

A30 days
B45 days✓ Correct
C60 days
D90 days

Explanation

Under IRS Section 1031, the investor must identify the replacement property within 45 days of closing the relinquished property and complete the exchange within 180 days of the relinquished property closing.

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