Identification of real property

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Reference no: EM133615409

Question

In connection with the adequate identification of real property to be received in an otherwise qualifying deferred exchange, it is acceptable to receive replacement property in which improvements will be made so long as an appropriate legal description is made of the land and existing improvements and the improvements to be constructed are described in as much detail as is practicable at the time identification is made.

Reference no: EM133615409

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