- Ag Docket
(real estate investment trust (REIT) can qualify for non-recognition treatment under I.R.C. §1031; facts involved series of like-kind exchanges involving related parties where receipt by the parties of some non-like-kind property did not disqualify transactions from non-recognition treatment under I.R.C. §1031(f); each related party must transfer replacement property into series of exchanges that also enter into like-kind exchange; REIT and related parties must hold replacement properties for at least two years after date of last transfer of property in the series of exchanges).
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