DianeW777
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No, you just need to retain all of your data and tax returns for the first property forward until you no longer have a property that relates to a previously owned property that is part of a like kind exchange (Section 1031 exchange). 

 

The purpose being that each traded property will continue to be linked to the first property traded when it comes to cost basis and depreciation. A statue of limitations will not run out until the final property is disposed of, through a sale.

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