On the same day as the exchange, S (Ma#39;s son) moves his family into one of the residences while D (Ma#39;s daughter) ... 13.613 Clearly, Example 26 satisfies requirements (1) and (2). ... In ascertaining her intent in this matter, the Tax Court in Doihe ... Although M was an experienced investor, she never examined the properties until after they had been selected by S and D. a The properties were occupied byanbsp;...
|Title||:||West's Federal Tax Manual with WESTLAW|