The 180-Day Deadline, and the Trap Inside It
Your exchange period can end well before day 180 if your tax return is due first, and a lot of investors find that out too late.
August 18, 2026 · 7 min
Section
1031 Exchange Rules and Deadlines
The statutory machinery: identification windows, completion windows, and what happens when one is missed.
4 articles
The 45-Day Rule Is Stricter Than Most People Realise
It is not a soft deadline, there is no extension for a weekend, and an email to your agent does not count as identification.
August 11, 2026 · 8 min
The 1031 Exchange Rules in 2026, Start to Finish
Nothing structural changed this year. Here is the whole rulebook as it currently stands, and the three proposals that would alter it if they ever passed.
August 4, 2026 · 9 min
What Actually Happens When an Exchange Fails
The gain becomes taxable, but not always in the year you expect. Sometimes a failed exchange straddling year end is better than a completed one.
May 12, 2026 · 8 min
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