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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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