In general, the 45-day identification period and the 180-day exchange period for like-kind exchanges cannot be extended.

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In general, the 45-day identification period and the 180-day exchange period for like-kind exchanges cannot be extended. Does this rule change if the like-kind property or the taxpayer involved in the exchange is located in a Presidentially-declared disaster area? Use the IRS's website (www.irs.gov) to find the answer.
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South Western Federal Taxation Individual Income Taxes 2017

ISBN: 9781305873988

40th Edition

Authors: William H. Hoffman, David M. Maloney, William A. Raabe, James C. Young, Nellen

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