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CHIEF COUNSEL ADVISORIES (CCAs)

 

CCA 201013038 (Transaction structured to avoid the § 1031(f) restrictions on exchanges between related parties.)

CCA 200919043 (partnership issue in an exchange)

CCA 200911006 (intangibles such as trademarks, trade names, mastheads, and customer-based intangibles that can be separately
                               described and valued apart from goodwill qualify as like-kind property under § 1031)

CCA 200836024 (Taxpayer may engage in a “reverse” like-kind exchange and a “forward” like-kind exchange and use the same
                               relinquished property in both exchanges.)

 

 

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