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Wonderful () ... PA Act 53 of 2022, the commonwealth’s omnibus tax code bill for 2022, contained language that brought Pennsylvania in line with the rest of the country in recognizing 1031 like-kind exchanges.
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Public buildings are preferred (Election Code §527), but if there's not a suitable one in the division or an adjacent division, they can use a non-public location, subject to restrictions listed in §529.1.