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Like-kind Exchanges Between Related Persons
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Publication 544 - Sales and other Dispositions of Assets - Nontaxable Exchanges
Like-Kind Exchanges Between Related Persons. Special rules apply to like-kind exchanges between related persons....
Forms and Instructions
Relevant Forms
Form 5471 (Schedule M)
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
Related Topic Links
1031 Like-kind Exchange
Related Person
Sales and Exchanges Between Related Persons