{
  "id": "DEFER_HOLDING_PERIOD_TACKING",
  "name": "Holding Period Tacking for Tax-Free Exchanges",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to property received in exchanges where the basis is determined by reference to the prior property (e.g., Sec 1033, 1091, 1042, 1045).",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Allows taxpayers to 'tack' the holding period of a previously held asset onto a new asset received in a tax-free exchange (like an involuntary conversion or wash sale), helping meet the 1-year threshold for long-term capital gains.",
  "irc_reference": "IRC §1223",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}