Rules, Forms, & Guidelines from the IRS
 Publication 544: Sales and Other Dispostion of Assets
 Form 8824: Like-Kind Exchanges
 Like-Kind Exchanges: Frequently Asked Questions
 Like-Kind Exchanges: Real Estate Tax Tips
 Internal Revenue Code, Part 1: Income Taxes - Scroll down to access section 1.1031 et seq.
 Rev. Proc. 2002-22: Undivided fractional interests in real estate - Scroll to page 733.
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