Qualify as a like-kind exchange except

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All of the following qualify as a like-kind exchange except

a. an apartment building held for investment for farmland used in a trade or business

b. improved real estate held for investment for unimproved real estate held for investment

c. an airplane used in trade or business for a general purpose truck used in trade or business

d. a printer used in trade or business for a computer used in trade or business

Reference no: EM13749802

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