1. There are 3 safe harbor security arrangements that permit? tax-deferred exchange treament . Which of the following is not one of the 3 permitted in the regulation?? (1) Qualified trust (2) qualified intermediary (3) qualified debt instrument (4) qualified escrow account
2. The safe harbor provided in Rev Proc 2000-37 aids in what kind of exhanges?? (1) Real property condemnation exchanges (2) Exchanges of partnership interests (3) Like-Kind exchanges using installment reporting (4) Reverse like-kind exchanges