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5 Form OR-24 Office use only 5
6 Page 1 of 1, 150-101-734 Oregon Department of Revenue 18480001010000 Date received 6
7 (Rev. 08-18-23, ver. 01) 7
8 Oregon Like-Kind Exchanges/Involuntary Conversions 8
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11 Submit original form—do not submit photocopy 11
12 Taxpayer first name Initial Taxpayer last name Social Security number (SSN) 12
13 XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX 999-99-9999- - For tax year 13
14 Entity name (if not an individual) Federal employer identification number (FEIN) 14
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16 TaxpayerXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXstreet address 99-9999999- 9999 16
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18 CityXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXState ZIP code 18
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XXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX
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21 Provide the following information on the like-kind exchange: 21
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23 1. Address (if applicable) and description of the Oregon property given up. 23
24 Address City State ZIP code 24
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26 DescriptionXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX 26
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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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29 2. Address (if applicable) and description of the property received. 29
30 Address City State ZIP code 30
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32 DescriptionXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX 32
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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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35 3. Month, day, and year you actually transferred your Oregon property to the other party ..................................3. 99/99/9999/ / 35
36 4. Month, day, and year you actually received the property from the other party .................................................4. 99/99/9999/ / 36
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38 5. Realized gain (or loss) on Oregon property from federal Form 8824, line 19 or line 32 ..................5. 99,999,999,999.00.00 38
39 6. Recognized gain on Oregon property from federal Form 8824, line 23 or line 36 .........................6. 99,999,999,999.00.00 39
40 7. Deferred gain (or loss) on Oregon property from federal Form 8824, line 24 or line 37 ................. 7. 99,999,999,999.00.00 40
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42 Remember: The deferred gain (or loss) must be reported to Oregon upon the disposition of the replacement property. 42
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44 —Include this form with your Oregon return each year until the disposition of the like-kind property, and the gain or loss is reported.— 44
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