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Tax Deferred Exchanges of Property – Mistakes, Misconceptions and Traps

By Gilbert F. Dukes, III, Esq. Introduction: Many tax deferred exchanges under section 1031 of the Internal Revenue Code result in an unexpected tax liability because of incorrect legal and/or tax advice (or in some cases no advice at all). With this in mind, this article focuses primarily on common misconceptions of taxpayers and their Read More

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