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IRC 1031
Identification Period
Implied Volatility
Import
Import License
Import Permit
In-The-Money
Inconvertibility
Indemnity Clause
Indenture Of Trust (Indenture)
Indirect Exporting
Inherent Vice
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Issuing Bank/Opening Bank
Identification Period
The period during which the exchangor (taxpayer) must identify replacement property in the exchange. The Identification Period starts on the day the exchangor transfers the first relinquished property and ends at midnight on the 45th day thereafter.
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Identification Period