Examlex
Which, if any, of the following exchanges qualifies for nonrecognition treatment as a § 1031 like-kind exchange?
Apex
The uppermost part of something, often referring to the tip, peak, or summit.
Cilia
Microscopic, hair-like structures on the surface of cells that move rhythmically to propel substances or cells.
Lateral
Positioned on or relating to the side of an organism or structure.
Proximal
Situated nearer to the center of the body or the point of attachment.
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