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Like-Kind Exchanges and the § 704(c) Anti-Mixing Bowl Rules

Bradley T. Borden (Brooklyn) & Douglas L. Longhofer (Martin, Pringle, Wichita, KS) have published The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules, 27 Tax Mgmt. Real Est. J. 131 (Mar. 2011). Here is the abstract: Section 704(c)(2) provides an exception to the § 704(c)(1)(B) anti-mixing bowl...
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