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Qualifying Property
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Publication 17 - Your Federal Income Tax (For Individuals) - Basis Other Than Cost
Qualifying property. In a like-kind exchange, you must hold for investment or for productive use in your trade...
Publication 544 - Sales and other Dispositions of Assets - Nontaxable Exchanges
Qualifying Property. In a like-kind exchange, both the property you give up and the property you receive must...
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