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

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Essay

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


Definitions:

Valence Electrons

Electrons in the outer shell of an atom that are available for bonding with other atoms.

Nucleus

The center or middle.

Atom Contains

Atoms consist of a nucleus made of protons and neutrons, surrounded by electrons in orbital shells.

Atomic Number

The atomic number is equal to the number of protons (positively charged particles) in the nucleus of an atom.

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