Deferred Like-Kind Exchange Rules
26 CFR § 1.1031(k)-1
Treasury regulation governing deferred (non-simultaneous) like-kind exchanges under Section 1031. It establishes the 45-day identification period (replacement property must be identified by midnight on the 45th day after transfer of the relinquished property) and the exchange period ending at midnight on the earlier of the 180th day after transfer or the due date (including extensions) of the taxpayer's return. Paragraph (g) provides four safe harbors, including the qualified intermediary safe harbor (g)(4), under which a taxpayer using a qualified intermediary is not treated as in actual or constructive receipt of money or other property for purposes of Section 1031.
Who must comply
Other IRS regulations
Section 1031 Real Property Definition
26 CFR § 1.1031(a)-3
Opportunity Zone Final Regulations
26 CFR §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1
IRC § 1031 Like-Kind Exchanges
26 U.S.C. § 1031
IRC § 1250 Depreciation Recapture
26 U.S.C. § 1250
IRC § 1400Z-2 Opportunity Zones
26 U.S.C. § 1400Z-2
FIRPTA Withholding
26 U.S.C. § 1445; 26 CFR § 1.1445-1
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