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IRS, Treasury issue final 1031 exchange regulations
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Regulatory Updates
Wednesday, December 2, 2020
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The Treasury Department and the Internal Revenue Services issued final regulations relating to section 1031 like-kind exchanges. The final regulations address the definition of real property under section 1031 and also provide a rule addressing the receipt of personal property that is incidental to real property received in a like-kind exchange. Read on for more details.
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