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(The following is an excerpt from our 1031 Advisor newsletter located here )

In Ocmulgee Fields, Inc. vs. IRS, 132 TC 6 (March 31, 2009), the Tax Court (properly) disallowed a like-kind exchange under Section 1031(f)(4) because the exchange was part of a transaction structured to avoid the purposes of Section 1031(f), governing exchanges between related persons. This case reiterates the existing holding in Revenue Ruling 2002-83 and Teruya Brothers.¹

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