1031 Vocabulary
Multi-party exchange
An exchange involving at least three parties. In a typical multi-party exchange, the exchanger transfers relinquished property through a qualified intermediary to a buyer. Later the exchanger acquires replacement property through the qualified intermediary from a seller.
 
Home arrow Book Reviews arrow Stanley L. Blend
Thursday, 20 November 2008
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"This book is an excellent treatise on the merits and mechanics of like-kind exchanges. It will be extremely useful to taxpayers as well as to their advisors. I am pleased to recommend it."

Stanley L. Blend, Chairman of the Board, Oppenheimer, Blend, Harrison & Tate, Inc.
 
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