What was the most significant change that the Tax Cuts and Jobs Act of 2017(TCJA)...

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Accounting

What was the most significant change that the Tax Cuts and Jobs Act of 2017(TCJA) had on Section 1031?
Multiple Choice
The TCJA allowed gain deferral on like-kind exchanges.
The TCJA disqualified real property has a qualified exchange asset.
The TCJA eliminated tangible and intangible property has a qualified exchange asset.
All of the above.

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