1031 Vocabulary
Identification period
The forty-five day period beginning the day following the transfer of relinquished property and ending at midnight on the forty-fifth day.  During the identification period, the exchanger must identify replacement property to successfully complete a section 1031 exchange.
 
Home arrow Book Reviews arrow Stanley L. Blend
Monday, 06 February 2012
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"This book is an excellent treatise on the merits and mechanics of like-kind exchanges. It will be extremely useful to taxpayers as well as to their advisors. I am pleased to recommend it."

Stanley L. Blend, Chairman of the Board, Oppenheimer, Blend, Harrison & Tate, Inc.
 
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