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SERVICE ISSUES RULINGS UNDER REV. PROC. 2002-22 REGARDING UFIS IN LIKE-KIND EXCHANGE
Forst, David L; Hodges, Charles E, II; Manigault, Edward M; Kautter, David J; Eichel, Belinda F.
Journal of Taxation; New York Vol. 105, Iss. 3, (Sep 2006): 184.
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