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A simultaneous exchange must take place for a transaction to qualify as a like-kind exchange.
Arms
Limbs attached to the upper body of humans and other vertebrates, used for manipulation, movement, and varying physical tasks.
Face
The front part of a person's head from the forehead to the chin, including the skin, muscles, and features like the eyes, nose, and mouth.
Trunk
The main woody stem of a tree or the main body part of a human or animal excluding the limbs and head.
Motor Cortex
The cerebral cortex region tasked with the planning, controlling, and performance of voluntary actions.
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