Examlex
Frequently updated information that reflects current conditions is called _______________ information.
Like-kind Exchange
A tax deferment strategy allowing for the exchange of similar types of properties without the immediate tax implications of selling the property.
IRC Section 121
A provision in the Internal Revenue Code that allows for the exclusion of up to $250,000 ($500,000 for married couples filing jointly) of capital gains from the sale of a primary residence.
Principal Residence
The primary location that a person inhabits. It often qualifies for specific tax benefits, such as the exclusion of gain from its sale.
Installment Method
A tax method that allows income from sales to be reported for tax purposes when the payment is received, rather than at the point of sale.
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