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If it's less, the difference in value is treated as boot and it's taxable.To keep things basic, we'll assume five things: The current property is...

To receive the 1031 exchange, the taxpayer was needed to limit his usage of the beach house...

If it's less, the difference in worth is dealt with as boot and it's taxable.To keep things simple, we'll...

Exchanges of corporate stock or partnership interests never did qualifyand still do n'tbut interests as a tenant in common (TIC)...