The 45-day period where the exchanger must identify which "like kind" property will be purchased in a 1031 exchange.
The time period that begins upon the close-of-escrow of the relinquished property. During this 45-day period, the exchanger must identify the replacement property to continue with the Section 1031 Exchange transaction.
The replacement property must be identified within 45 days of the close of escrow/closing the relinquished property. If the 45th day happens to fall on a weekend or legal holiday, it is not to be extended.
The time period beginning on the date the taxpayer transfers the relinquished property and ending at midnight on the 45th day following the date of transfer.
The period of time during which the Exchangor must identify potential replacement properties in his or her tax-deferred, like-kind exchange. The period is 45 calendar days from the transfer of the Exchangorâ€(tm)s relinquished property and is not extended due to holidays or weekends.
The replacement property must be identified within 45 days of the close of escrow/closing the relinquished property. This 45 day rule is very strict and is not extended if the 45th day should happen to fall on a weekend or a legal holiday.
The time in which the exchanger may search for the replacement property. It begins with the transfer and ends at midnight on the 45th day thereafter.
In a tax deferred exchange, the replacement property(s) must be identified within 45 days of the close of escrow/closing of the relinquished property.
Within 45 days from the close of the relinquished property the replacement property must be identified in accordance with one of the three adopted identification rules. In a reverse exchange, the relinquished property must be identified within 45 days from the EAT's acquisition of the replacement property.
Within 45 days from the close of the Relinquished Property, the Replacement Property must be identified by one of the three adopted rules; See Adopted Treasury Regulations Concerning Identification of Replacement Property.
the 45-day period for identifying the replacement property. The identification period starts on the day title transfers on the relinquished property.
The period during which the exchanger must identify replacement property in a 1031 tax deferred exchange. The identification period starts on the day the exchanger transfers the first relinquished property and ends at midnight on the 45th day thereafter.