About: http://webisa.webdatacommons.org/323282874

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Therefore, payment of an expense not enumerated in Regs. ?? 1.1031(k)-1(g)(7) to a person other than the taxpayer would result in boot, but would likely not destroy the safe harbor.
http://www.w3.org/ns/prov#wasQuotedFrom	nytaxattorney.com