1031 Exchange 45-Day Deadline:Extensions Not Permitted; Tax Fraud

1031 Exchange 45-Day Deadline:Extensions Not Permitted; Tax Fraud

Download as a PDF A delayed 1031 exchange can preserve tax deferral only if the taxpayer follows strict timing requirements and identification rules. Among those rules, the 45-calendar day identification deadline is the most challenging of the exchange due dates. It is statutory in origin, detailed in the Treasury Regulations, and applied with no room […]