Like-Kind Property

Like-Kind Property. Which of the following exchanges qualify as like-kind exchanges under Sec. 1031?

a. A motel in Texas for a motel in Italy

b. An office building held for investment for an airplane to be used in the taxpayer’s business

c. Land held for investment for marketable securities held for investment

d. Land held for investment for a farm to be used in the taxpayer’s business

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