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CCH Federal Taxation Basic Principles Chapter 11 Property Transactions: Nonrecognition of Gains and ... - page 45 / 66

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CCH Federal Taxation Basic Principles

45 of  66

Like-Kind Exchanges—Time Limitations

Time Limitation

Two time limitations govern like-kind exchanges under the Starker rule (named after a landmark court case):

1.  Identification requirement.  Like-kind property to be  received must be identified within 45 days of the date that  the like-kind property is given.

2.  Receipt requirement.  Like-kind property must be  received within 180 days of the date that the like-kind  property is given.

Chapter 11, Exhibit 13a

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