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A doge is an elected chief of state lordship, the ruler of the Republic in many of the Italian city states during the medieval and renaissance periods, in the Italian "crowned republics".

The word is from a Venetian word that descends from the Latin dux (as do the English duke and the standard Italian duce and duca), meaning "leader", especially in a military context. The wife of a doge is styled a dogaressa. [1]

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  • January 30, 2014
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1031 Exchanges and Extensions
Due dates for completing a 1031 Exchange are hard and fast, usually. Once you close on the sale of  a property, you’ve got 45 days to identify a new property and 180 days to complete the close of a replacement property.  In the event that you don’t meet those deadlines, your exchange will “fail” and you won’t be qualified for the tax deferral. However,  when disastrous events such as; hurricanes, tornadoes, wildfires, floods or terrorist acts occur, the government may issue tax relief extensions, which conjointly can extend your 1031 deadlines.
In the event that the IRS issues a formal notice, then Section 17 of Revenue Procedure 2007-56 gives deferment provisions particular to 1031 Exchange due dates that apply within the case of federally pronounced calamities, also referred as presidentially announced calamities. Section seventeen extends the 45 and 180-day periods in forward and opposite trades that fall on or after the date of a federally pronounced calamity by the later of 120 days or the date mentioned in the relevant IRS News Release (Tax Relief Notice), however not past the due date for documenting the expense form for the year of the trade.
In the result of a calamitous occasion, the IRS may issue a Tax Relief Notice recognizing regions state by state which have been proclaimed catastrophe zones. The IRS issued Tax Relief notices for the late storms and flooding in Alabama, Arkansas and Mississippi. Note that the Tax Relief Notice should particularly state that it gives easing under §17 of Rev. Proc. 2007-56 in place for the notice to apply to like-kind exchanges. Additionally note that FEMA debacle notices, which are commonly released well before IRS Tax Relief Notices, don’t have any impact upon 1031 Exchange due dates.
To fit the bill for an extension of the §1031 due dates, the surrendered property must have been renounced at the very latest date of the federally announced calamity, AND the exchanger must be a “distressed taxpayer” OR must experience issues meeting the exchange due dates because of one of the following catastrophe related reasons:
1) The Renounced or Replacement property is in the secured catastrophe region
2) The chief spot of business of any gathering to the transaction is in the catastrophe region (i.e. Qualified Intermediary, Exchange Accommodation Titleholder, Settlement Agent, Lender, Title Insurer)
3) Any member concerned with the transaction passes on, is harmed or missing
4) Documents identifying with the trade or transaction are decimated, harmed or lost
5) The financier won’t support in light of the catastrophe
6) Title, danger, surge or other such protection is no more available for that property
The rules associated with qualifying for a calamity extension are often difficult and a taxpayer should always obtain assistance from a competent tax adviser or lawyer with respect to qualification to the extension.  Also, it’s vital to note that the tax payer concerned could take advantage of these calamity relief choices, only when the exchange agreement include language regarding the extensions within the event of federally declared calamities.
IRS Website
 

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