Certification Insights: CMA, CIMA, EA, CIA, CPA
CPA
Updated Jul 06, 2026
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Like-Kind Exchanges: Section 1031 Explained (CPA REG)
How Section 1031 like-kind exchanges defer gain: real-property-only scope, boot and recognised gain, substituted basis, and the 45/180-day rules — CPA REG explained.
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