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Keywords: Section 1031
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Journal Articles
Like kind exchanges: Fundamentals of implementing a corporate real estate programme
Available to Purchase
Journal:
Journal of Corporate Real Estate
Journal of Corporate Real Estate (2005) 7 (2): 120–128.
Published: 01 June 2005
...Brenton Allen The Internal Revenue Code (IRC) section 1031 provides that ‘no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held either...
