Holding period
Also called: how long property is held · minimum hold
The amount of time an investor owns property.
What it means in practice.
Section 1031 does not provide a universal bright-line minimum holding period for unrelated exchanges. Holding time is one fact that may bear on investment intent, while separate explicit timing rules apply to related parties and certain dwelling-unit safe harbors.
Why it matters.
Avoid treating industry rules of thumb as statutory guarantees.
Additional notes.
Section 1031 does not provide a universal bright-line minimum holding period for unrelated exchanges. Holding time is one fact that may bear on investment intent, while separate explicit timing rules apply to related parties and certain dwelling-unit safe harbors.
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