This is a window of time that spans 180 days, during which the exchanger has to complete an exchange that is tax-deferred. In that time, there’s a 45-day identification period when the exchanger is obliged to identify the property or properties that will be acquired.
Exchange Period
This is a window of time that spans 180 days, during which the exchanger has to complete an exchange that is tax-deferred. In that time, there’s a 45-day identification period when the exchanger is obliged to identify the property or properties that will be acquired.