Real Estate Taxation, Part 2: Involuntary Conversions, Character of Dispositi...

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Although real estate transactions are governed by an excessive number of specific rules and regulations, the untrained eye may see a lot of gray. But make no mistake; the rules are precise and must be followed. Whether it' knowing the subtle differences between Sections 1033 and 1031, or how the IRS interprets critical requirements, compliance requires an understanding of the letter of both statutory and case law.