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The replacement property
must be identified within 45 days after the relinquished
property is transferred; and
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The replacement property must actually be
received on or before the earlier of (1) 180 days after
the date the relinquished property is transferred, or
(2) the due date of the transferor's tax return for the
taxable year in which the relinquished property is transferred,
taking into account any extra time allowed by authorized
extensions to file the return. |