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Brett owns investment land located in Tucson, Arizona. He exchanges it for other investment land. In which of the following locations may the other investment

Brett owns investment land located in Tucson, Arizona. He exchanges it for other investment land. In which of
the following locations may the other investment land be located and enable Brett to qualify for 81031 like-
kind exchange treatment?
Mexico City, Mexico.
Toronto, Canada.
Paris, France.
Only a. and b.
None of the above.
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