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What Requirements Must Be Satisfied for a Delayed Swap to Qualify

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Essay

What requirements must be satisfied for a delayed swap to qualify for § 1031 like-kind exchange treatment?


Definitions:

MRI

Magnetic Resonance Imaging, a technique used in radiology to form pictures of the anatomy and physiological processes of the body.

Movements

Actions or activities involving change in position or posture of the body.

Brainstem

A part of the brain that controls basic life functions such as heart rate, breathing, and sleeping.

Hippocampus

A region of the brain involved in memory formation, organization, and retrieval, as well as spatial navigation.

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