The 180-day time span in which the property exchange has to take place. During this period there is also a 45-day period where the exchanger must identify which "like kind" property will be purchased.
The 180-day window in which the Exchanger has to complete a tax deferred exchange. During the Exchange Period there is a 45 day Identification Period in which the Exchanger must Identify which property or properties will be purchased.
The replacement property should be received by the taxpayer within the "Exchange Period," which ends on the earlier of 180 days after the date which the taxpayer transferred the property relinquished, or the due date for the taxpayer's tax return for the taxable year when the transfer of the relinquished property occurs (such as April 15th). The exchange period is 180 days, due to the Taxpayer's ability to extend the date of payment.
The 180-day window in which the exchangor has to complete an exchange, starting the day the property is first sold.
The time period beginning on the date the taxpayer first transfers title to relinquished property and ending at midnight on the earlier of the 180th day following the date of transfer or the due date (including extensions) for the taxpayer's tax return for the tax year in which the transfer of the relinquished property occurred.
The period of time during which the Exchangor must complete the acquisition of the replacement property(ies) in his or her tax-deferred, like-kind exchange transaction. The exchange period is 180 calendar days from the transfer of the Exchangorâ€(tm)s first relinquished property, or the due date (including extensions) of the Exchangorâ€(tm)s income tax return for the year in which the tax-deferred, like-kind exchange transaction took place, whichever is earlier, and is not extended due to holidays or weekends.
The replacement property must be received by the taxpayer within the "Exchange Period", which ends on the earlier of 180 days after the date on which the taxpayer transferred the property relinquished, or the due date for the taxpayer?s tax return for the taxable year in which the transfer of the relinquished property occurs (such as April 15th). Due to the Taxpayer?s ability to extend the date of payment, the exchange period is usually 180 days.
The time allowed to find a replacement property after the initial property has been relinquished to the accommodator.
In a tax deferred exchange, the replacement property must be acquired on or before the following dates: 180 days from the transfer of the relinquished property, or the date the tax return is due for the tax year in which the relinquished property is transferred. The taxpayer has the right to request an extension to file their tax return, however, the entire exchange period cannot exceed 180 days.
The time allowed for the Exchangor/Investor to acquire the Replacement Property in a delayed exchange, or the time allowed to dispose of the Relinquished property in a reverse exchange. In a delayed exchange, it starts on, and including, the day the Relinquished Property is transferred or in a reverse exchange, it starts on, and including, the day the property is acquired by the EAT. It ends on the earlier of the 180th day after the transfer or if no automatic extension is applied for then on the day the Exchanger's tax return in due - often April 15th if the Exchanger is not an entity on a different fiscal tax year.
The 180 day period in which the exchangor must complete their 1031 exchange by acquiring title to the replacement property. The 180-day period begins on the day title transfers on the relinquished property.