Taxpayers can structure transactions through third parties that qualify as like-kind exchanges if certain time requirements for identifying the properties and closing the trans- action are met. This type of exchange is referred to as a deferred or third-party exchange. Use the Internet to find information about deferred (third-party) exchanges. Trace the process you used to find the information (search engine or tax directory used and key words). Write a summary of the information you find on deferred (third-party) exchanges.