HOW LONG DOES AN INVESTOR NEED TO HOLD THE REPLACEMENT PROPERTY?
There are no clear cut regulations regarding holding periods. There are numerous court decisions and other rulings that provide guidance. Generally it must be demonstrated that the intent was to hold the property for investment, income production and/or use in a business. The general guideline is to hold for a minimum of a year and a day.
This site contains our latest survey of rated properties.Information obtained from sources deemed reliable but not guaranteed.
TM 1031 Exchange Inc. does not provide legal or tax advice. Investors should conduct their own independent investigations and rely only on those results.
Before making any investment decision consult with appropriate professionals.