Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of Form 8824 to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.
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Comment on Form 8824
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