Like-kind exchange following IRS Notice 2000-4

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IRS filing deadline update

The IRS MeF system is now processing returns, and the filing deadline has been extended to 11:59 PM on Wednesday, April 18, 2018. For the latest details, see UltraTax CS alerts and notices.

This illustration demonstrates the structure of a like-kind exchange in which an aggregate asset is created according to Notice 2000-4.

Structure of like-kind exchange when aggregate asset is created per Notice 2000-4

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