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Business, 27.04.2021 17:30 gunruner21

What is the 95% rule as it relates to tax-deferred exchanges? Unset starred question The combined fair market value of the property (or properties) being exchanged into cannot be more than 95% of the relinquished property. The fair market value of the relinquished property must be 95% more than the property (or properties) being exchanged. The total value of the property being sold is at least 95% of the value of the profit to be made on the property (or properties) being exchanged. The total value of the property (or properties) being exchanged is at least 95% of the value of the property being sold.

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