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In order to qualify for tax deferral treatment under Internal Revenue Code § 1031, the taxpayer who is the seller of the relinquished property must...

Rising gas prices have caused many vacation property owners to reevaluate their “get away” options. They still want a cottage on a lake, but the...

There are two important issues to consider when determining how to handle expenses in a 1031 exchange. The first has to do with whether handling...