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CCH Federal Taxation Basic Principles Chapter 11 Property Transactions: Nonrecognition of Gains and ... - page 54 / 66

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CCH Federal Taxation Basic Principles

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2.  Latest date to replace involuntary conversion.  Like-kind property must be received or purchased:

(a)Condemned real property.  Within 3 years after the end      of the taxable year in which gain is first realized.

(b)All other qualified property.  Within 2 years after the end      of the taxable year in which gain is realized for:

(i)  Real casualty or theft property;

(ii)  Personal property.

Chapter 11, Exhibit 16b

Involuntary Conversions—Time Limitations

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