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What are the current IRS rules for identifying multiple replacement properties under a 1031 exchange if my first choice falls through?

ChatGPTgpt-62 queries11/1/2026
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SEED QUERY
What are the current IRS rules for identifying multiple replacement properties under a 1031 exchange if my first choice falls through?
2 real searches · 1 real-search pass
IRS like-kind exchange identification rules 45 days three-property 200 percent rule 95 percent rule Treasury Regulation 1.1031(k)-1 current 2026Google ↗
OBSERVED
26 CFR 1.1031(k)-1 identification replacement property written revocation 45 daysGoogle ↗
OBSERVED

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Classifying 2 queries…

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ChatGPT2 real searches · gpt-6
IRS like-kind exchange identification rules 45 days three-property 200 percent rule 95 percent rule Treasury Regulation 1.1031(k)-1 current 2026 Google ↗
26 CFR 1.1031(k)-1 identification replacement property written revocation 45 days Google ↗
  1. Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
  2. 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu

Queries

2 queries · click a column to sort
Query / typeSearchIntentQuery classRouting formatClusterFreq ↓Weight
IRS like-kind exchange identification rules 45 days three-property 200 percent rule 95 percent rule Treasury Regulation 1.1031(k)-1 current 2026
OBSERVED
Google ↗
AI Mode ↗		————1x
of 1
26 CFR 1.1031(k)-1 identification replacement property written revocation 45 days
OBSERVED
Google ↗
AI Mode ↗		————1x
of 1