How long after the initial exchange does the tax bear have to identify replacement property in a like exchange? A delight kind property to be received must be identified by the earlier of $45$ days or the last day of the tax tax per year B the light kind property to be received must be identified within $180$ days. See there is no deadline for the identification of replacement property D all the choices are correct. The kind of property to be received. Must be identified within $45$ days.