CCH Federal Taxation Basic Principles
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2. . Like-kind property must be received or purchased:
(a)Condemned real property. Within 3 years after the end of the taxable year in which gain is first realized.
(b)All other qualified property. Within 2 years after the end of the taxable year in which gain is realized for:
(i) Real casualty or theft property;
(ii) Personal property.
Chapter 11, Exhibit 16b
Involuntary Conversions—Time Limitations