CCH Axcess Tax

Form 8824 - Like-Kind Exchanges

Form 8824 - Like-Kind Exchanges is prepared when entries are present on this worksheet. Assets reported on this worksheet should not be entered on the Gains And Losses worksheet.

Any non-deferred gain resulting from preparation of this worksheet carries to either Schedule D, Form 4797 or Form 6252. The property code at Property code field should be used to designate the type of asset.

Use Certificate of divestiture number field through Ordinary income recapture field to enter section 1043 conflict of interest sales.

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