Like-kind exchanges using qualified exchange accommodation
The like-kind exchange rules generally do not apply to an exchange
in which you acquire replacement property (new property) before
you transfer relinquished property (property you give up). However, if
you use a qualified exchange accommodation arrangement (QEAA), the
exchange may qualify as a like-kind exchange. For more information,
see Like-Kind Exchanges Using Qualified Exchanges Accommodation
Arrangements (QEAAs) in chapter 1.
Paid preparer authorization.
Beginning with your return for 2000, you can check a box and
authorize the IRS to discuss your tax return with your paid preparer
who signed it. If you check the "Yes" box in the signature area
of your return, the IRS can call your paid preparer to answer any
questions that may arise during the processing of your return. Also,
you are authorizing your paid preparer to perform certain actions. See
your income tax package for details.
Photographs of missing children.
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on
pages that would otherwise be blank. You can help bring these children
home by looking at the photographs and calling
5678) if you recognize a child.