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What Kinds of Property Do Not Qualify Under the Like-Kind

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What kinds of property do not qualify under the like-kind provisions?


Definitions:

Apical Pulse

The pulse taken with a stethoscope at the apex of the heart, providing information about the heart's rate and rhythm.

Diaphragm

A large, dome-shaped muscle located at the base of the lungs and thoracic cavity that plays a crucial role in the respiratory process by assisting in inhalation and exhalation.

Stethoscope

A medical instrument used for listening to sounds produced within the body, such as the heart and lungs.

Temporal Artery Thermometers

A device used to measure body temperature by detecting the heat emitted by the temporal artery on the forehead.

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