University of Virginia Student Bar Association (UVA SBA)
To receive like kind treatment, the property received must be (i) identified within 45 days after the date of the sale, and (ii) received within 180 days after the date of sale. ... 2019-2022- Bonus Depreciation of 100% (write off entire basis). ... $10k paid for MSFT. Expressly NOT amortizable under subsection (b). Land is treated similarly. ................
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