On Sept. 1, 2021, the remnants of Hurricane Ida hit the northeastern United States, causing extensive flood damage in certain areas.  In order to provide relief to taxpayers who may have been affected by this storm, the IRS has extended certain tax deadlines for taxpayers in affected areas, including deadlines that apply to like-kind exchanges described in Section 1031 of the Internal Revenue Code.  In many cases, these extensions apply regardless of whether the taxpayer was personally impacted by Hurricane Ida.