Which one of the following is not a requirement of a deferred like-kind exchange? A.The...

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Accounting

Which one of the following is not a requirement of a deferred like-kind exchange?

A.The like-kind property to be received must be identified within 45 days.

B.The exchange must be completed within the taxable year.

C. The like-kind property must be received within 180 days.

D. A third party intermediary is often used to facilitate the exchange.

E. All of the choices are requirements of a deferred like-kind exchange.

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