1031 Terminology - Terminology for 1031 Exchanges
The Exchangor pays taxes on the boot to the extent of recognized capital gain.
Capital 1031 Exchange Company
It ends on the earliest of the 180th day after the transfer, or if no extension is applied for, then on the day the Exchangor’s tax return is due.
Real Property located in the United States and Real Property located outside the United States are not like kind.