Level 7


I know you would like to see chapter and verse from the IRS code but not sure it is spelled out. 

Here is a web article from a  company the facilitates 1031 transactions. It suggests two years will satisfy the 1031 guidelines.


Disclaimer: Not a tax professional. Information gathered from internet links. Anything dated in June 2019 was posted in prior years and is before the 2019 limits and changes.