IRC §1031 Exchange Timeline
45-day identification and 180-day acquisition deadlines from the relinquished-property sale-close date. Flags the April-15 / 180-day interaction.
Formula and source
45-day identification deadline = sale_close + 45 calendar days. 180-day exchange deadline = sale_close + 180 calendar days. Earliest replacement deadline = min(180-day, tax-return due date for the year of the sale).
26 USC 1031 (Internal Revenue Code §1031). Treas. Reg. §1.1031(k)-1(b).
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