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Planning TaxFree LikeKind Exchanges of Real
Involuntary Conversions of Real Estate
A Condemnations of Private Property for Public
15 other sections not shown
5th Cir acquired adjusted basis aff'd allocation amount realized apply Biggs buyer capital asset capital gain cash Code Comm'r condemnation award contract cost dealer debt decedent decedent's deduction demnation depreciation determined disposition elect to postpone erty escrow estate tax Example exceeds fair market value foreclosure foreign investor gain or loss gain realized gain recognized gift gift tax gross included indebtedness installment election installment obligation installment sale investment involuntary conversion land lease liability ment mortgage Netherlands Antilles ordinary income partnership interest payments principal residence prior Private Letter Ruling proceeds prop property held property received purchase purposes qualified heir qualified real property reacquisition real estate contract recapture rental replacement period replacement property reported rule sale or exchange Section seller selling price severance damages sold spouse supra tax-free taxable taxation taxpayer threat or imminence tion trade or business transaction transfer treated treatment Warren Jones