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An individual entered into several exchanges during the current tax year. Which of the following exchanges is classified as like-kind? a) Partnership interest for partnership

An individual entered into several exchanges during the current tax year. Which of the following exchanges is classified as like-kind?

a)

Partnership interest for partnership interest.

b)

Apartment building for unimproved land.

c)

Common stock for common stock.

d)

Manufacturing equipment for factory building.

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