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BizSellBuy.com - Business Opportunities in WNC
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IRS Bulletin - September 20, 2004 - REG-116265-04
IRS Bulletin - January 31, 2005 - Notice 2005-3

1 Starker v. U.S., 602 F.2d 1341 (9th Cir. 1979)
2 Safe-harbor: A device approved by the IRS, which shields the exchangor from receiving sale proceeds; a qualified intermediary is by far the most commonly used safe-harbor.

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