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For purposes of determining like-kind property for nontaxable exchanges under section1031, which of the following items held for business or investment purposes are not like-kind

For purposes of determining like-kind property for nontaxable exchanges under section1031, which of the following items held for business or investment purposes are not like-kind property?

a) Improved real estate for unimproved real estate

b) Land for delivery truck

c) Store building for farm building

d) Office furniture for office equipment

e) None of the above

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