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This session will address current developments and trends in like-kind exchanges of real property under section 1031.
Participants will learn (1) to identify opportunities for sales of real property through like-kind exchanges and (2) to analyze the many requirements for a transaction to qualify as a tax-free like-kind exchange.
Learning Objectives:
Identify opportunities for sales of real property through like-kind exchanges.
Analyze the many requirements for a transaction to qualify as a tax-free like-kind exchange.