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

question 197

Essay

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

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Definitions:

Planned Shopping Center

A deliberately designed shopping facility with one or more buildings that house a variety of stores and services catering to consumer needs.

Dedicated Parking

Reserved parking spaces specifically allocated for a particular individual, group, or purpose to ensure availability.

Slotting Allowances

Payments made by manufacturers to retailers to ensure that products are preferentially displayed by the retailer.

Preferentially Displayed

Products or items that are given prominence or priority placement over others in a retail or online setting.