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Morris Manning & Martin, LLP

Proposed Regulations for 1031 Exchanges After TCJA

07.06.2020

The U.S. Department of the Treasury and the Internal Revenue Service issued proposed regulations on June 11, 2020 relating to like-kind exchanges under Section 1031 as amended by the Tax Cuts and Jobs Act.  A summary of the proposed regulations and their impact are included in this presentation.

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