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Abstract

The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-standing heavy usage of like-kind exchanges with tangible personal property2 has focused a great deal of attention on such exchanges.3 One area that requires special care and handling is the potential for recapture of depreciation under I.R.C. §§ 1245 and 1250 in an otherwise tax-free, like-kind exchange.4

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