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What is the 180 Day Property Acquisition Deadline? [Definition]

180 Day Property Acquisition Deadline 
A 1031 investor is legally required to complete a 1031 exchange by midnight on the 180th day after the close of escrow on the relinquished property. The day after escrow closes on the relinquished property is the first day. The exception to this occurs if the investor's tax return is due before the 180th day, in which case the exchange must be completed by the due date of the investor's tax return. This 180-day period includes weekends and holidays.

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