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And Section 1.1031 of the Department of the Treasury Regulations are complicated transactional structures that involve significant legal, tax and financial issues. You should always consult with competent legal, tax and financial advisors prior to entering into and completing a 1031 Exchange transaction. This article is intended as a brief overview of the subject and is NOT intended to serve as specific legal, tax or financial advice. Page 1 of 47 Copyright 2006-2012 by Exeter 1031 Exchange.

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