1031 EXCHANGE,MANUAL,CONTACT,ABOUT US,SEARCH,INTRODUCTION TO,DELAYED,REVERSE,IMPROVEMENT,ADVANCED,TOPICS,HOW LONG,HOLD,PROPERTY,INVESTING,PARTNERSHIPS,TICS,RELATED,PARTY,RULES,SELLER,DISPOSITIONS,BOOT,PERSONAL PROPERTY,OIL GAS,ESCROW,ACCOUNTING,DEPRECIATION,GUIDANCE,REPORTING,EXCHANGE,DUAL USE,INSTALLMENT,SALES,RECOGNIZING,INCOME,EDUCATION,EXCHANGE INFORMATION,REALTORS,SEMINARS,CLASSES,NEWSLETTERS,TEAM,RETURN,TABLE OF CONTENTS,POWERFUL,TAX DEFERRAL,OPPORTUNITY,ADVANTAGES,DISADVANTAGES OF,TECHNIQUES,MUST,THE REPLACEMENT,KIND,REAL ESTATE,BASIC TYPES,REQUIREMENT,INVESTMENT,BUSINESS,THE EXCHANGE,PROCESS,CLOCKS,BASIC APPROACH,THE 45,RULE,THE 180,THE FIVE,CLOCK,TAX,PAYER,BUYER,DAYS,THE ROLE,QUALIFIED INTERMEDIARY,ESSENTIAL,DEFINITION OF,QUALIFICATION REQUIREMENTS,SELECTION,THE RULES,SECTION 1031,OFFSET,NETTING,RULES OF THUMB,HOLDING,PERIOD,PURCHASING,SELLING,PARTIES,MULTIPLE,ASSET,PERSONAL,RESIDENCES,PARTNERSHIP,CO OWNERSHIP,PLANNING,SPLIT,TENANCY IN COMMON,INVESTMENTS,COMMON,STRUCTURE,SECTION,REIT,REAL ESTATE INVESTMENT TRUST,CONTRIBUTION,SHOULD,RECOGNIZE,THE POTENTIAL,BENEFITS,LANGUAGE,THE CONTRACT,ADDENDUM,THE COLORADO,COMMISSION,SETTLEMENT,STATEMENTS,READING,THE CAPITAL,CAPITAL GAIN,FOR SALE,HOUSING BILL,CHANGES,ROLL OVER,HOMES,SAFE HARBOR,REPORT,BUILD,ON LAND,ALREADY,BILL,DITCH,STOCK,REAL,SOLUTION,FAILED,TAX DEFERRED,STRATEGIES,AVAILABLE,TAXPAYERS,INTERNAL REVENUE CODE,BASIS,NEVER,HAVE TO,INCOME TAXES,THE SALE,SIMILAR,PROFESSIONALS,INVOLVED,COUNSELING,INVESTORS,NEED TO KNOW,LAWYERS,FINANCIAL PLANNERS,ADVISORS,CLOSING,AGENTS,LENDERS,THE ADVANTAGE,ABILITY,TAXPAYER,SELL,REPLACE,FEDERAL,STATE INCOME TAXES,TRANSACTION,PURCHASE,WORK,REDUCED,TAX BASIS,THE PURCHASE PRICE,MINUS,GAIN,THUS,TAXED,IN THE FUTURE,THE TAXPAYER,ONE WAY,REGULATIONS,INTERMEDIARY,DIRECT,FUNDS,BLESSING,IRS,THEREFORE IT,DESIRABLE,BE IN,HARMONY,THE SERVICES,FACILITATOR,DEEDS,ENTER,AGREEMENT,EACH OTHER,THE SELLER,THE TAXPAYERS,EQUIPMENT,TRADE,UNIMPROVED,OFFICE,DOING BUSINESS AS,QUALIFY,UNDER DEVELOPMENT,CONSTRUCTION,INVENTORY,CORPORATION,COMMON STOCK,MEMBERSHIP,BONDS,NOTES,PROPERTY TITLE,TAKEN IN,SAME NAME,HUSBAND AND WIFE,JOINT TENANCY,TENANTS IN COMMON,SPOUSES,JOINT TENANTS,LIMITED LIABILITY,COMPANIES,TRUSTS,INTEREST,PERCENTAGE,OWNERS,VICE,VERSA,PROPERTIES,DUPLEX,FOUR PLEX,REFERENCED,ABOVE,CANNOT,INCOME PROPERTY,EXPLANATION,BELOW,FOR REAL,ESTATE,ADDITION,EXTENT,OKAY,DESIRES,CASH,DEBT REDUCTION,TAXES,ORDER,TAX FREE,TERM,DISCUSSING,CONSEQUENCES,THE MONEY,DEBT RELIEF,FAIR MARKET VALUE,MONEY,CASH EQUIVALENTS,NET DEBT,REDUCTION,TAKING,ACCOUNT,DEBT,REAL PROPERTY,THINGS,PROMISSORY NOTE,SELLER FINANCING,RULE OF THUMB,ALWAYS,PROPERTY OF,EQUAL,GREATER,VALUE,DOWN,TRADING,RESULTS,PAID,CONGRESS,TO EACH,PLUS,LEASE,EASEMENTS,CONSERVATION EASEMENTS,RIGHT OF WAY,WATER RIGHTS,MINERAL RIGHTS,DEVELOPMENT,RIGHTS,IRRIGATION DITCH,BACK THERE,INTERVAL,TYPE,THE SAFE HARBOR,ACQUIRED,DATE,SOMETIMES,STARKER EXCHANGE,THE WELL,SUPREME COURT,CASE,RULED,STRICT,FRAMES,THE CODE,COMPLETION,CLOSED,SOLD,THE INTERMEDIARY,TAKES,HOLDS,FIND,CLOSE,ACQUIRE,ARRANGE,CONSTRUCTION OF,IMPROVEMENTS,THE PROPERTY,BUILDING,CREATE,ADEQUATE,DO NOT,NECESSARY,ON TAKE,DONE,THE CONTEXT,CIRCUMSTANCES,AMOUNT,THE POSITION,IMMEDIATELY,PURPOSE,INTERPRETS,COMPLIANCE,VIEW,INTENT,FACTS,ACQUISITION,OWNERSHIP,COURTS,LIBERAL,HERE,TRANSACTIONS,POTENTIAL,FINDING,LISTS,INTERPRET,DEED,DROP,SWAP,CONVERTS,CUSHION,EVENTS,REDUCE,RISK,POSSIBLE,ONE YEAR,PRIVATE LETTER RULING,THIS WAS,EVENT,THE BURDEN,SUPPORT,PRODUCTIVE,DESIRING,TO DO,MARKETS,THE NORMAL,MANNER,CONTRACT,EXECUTED,SECURING,COOPERATION,SELLERS,SCHEDULED,ARRANGED,SUBSTITUTE,ACCORDANCE,REQUIREMENTS,ASSIGNMENT,BUY,TOUCH,LOCATE,SUITABLE,SUBJECT TO,USES,POSSESSION,IDENTIFICATION,TIMING,RESTRICTION,45 DAYS,TRANSFER,EXPIRED,WRITTEN,DOCUMENT,NOTICE,SIGNED,HAND,SENT,UNAMBIGUOUS,DESCRIPTION,THE CASE,LEGAL DESCRIPTION,STREET ADDRESS,NAME,LIMITATIONS ON,NUMBER,IDENTIFIED,MARKET,VALUES,AGGREGATE,EXCEED,AS OF,INITIAL,ACTUALLY,THE END,NOTIFICATION,PRACTICE,SOLID,HIMSELF,LETTER,FAILURE,CAUSES,TERMINATE,DISBURSE,RECEIPT,THE TRANSFER,DUE DATE,INCOME TAX RETURN,TAX YEAR,PROVISION,FOR ANY,CIRCUMSTANCE,PROVISIONS,DISASTER AREAS,TAX RETURN,PUT ON,INSTANCE,APRIL 15,FILING DATE,THE RETURN,FILING,CAUSE,TRAP,PROC,SEPTEMBER 15,RECOGNITION OF,GUIDELINES,STAND,FALL,ON THEIR OWN,FINDS,USEFUL,NEEDS,AMPLE,TO SEARCH,CONSTRUCT,ON IT,UMBRELLA,PREVIOUSLY,OWNED,PRIOR,PROTECTION,THE REV,IMPOSE,COMPLIANCE REQUIREMENTS,ANALYSIS,IMPACT,CASES,BUSINESS DAYS,TAKEN,ANTICIPATION,ISSUANCE,STATUTORY,PARKED,PROBLEM,WITH RESPECT TO,TIME LIMIT,COMPLETE,PROBABLY,SUIT,WHAT IF,DISCONTINUE,ATTEMPT,DECIDE,OUTSIDE,THE PROTECTION,HIGHER DEGREE,AUDIT RISK,INCOME TAX,ATTRIBUTED,REPORTED,HAS TO,TRUE,COMPELLED,VALID,GLUE,PUTS,AGENT,CONSTRUCTIVE RECEIPT,NOTWITHSTANDING,FACT,STATE LAW,THE LAWS,AGENCY,ADVANTAGE,AGREEMENT BETWEEN,LIMITING,PLEDGE,DEFINED,PERSON,LEGAL FICTION,ENTERING,WRITING,THE ASSIGNMENT,RELEVANT,THE AGREEMENT,LICENSING,NEED,CERTAIN,QUALIFIED ACCOUNTANTS,PROFESSIONAL,SERVE,LIMITED,DEPOSITORY INSTITUTION,THE C