Identification Rules

Three Property Rule:
  • The Taxpayer shall identify only that number of replacement properties which meets one of the rules set forth below:
  • The Three-Property Rule – Identify 3 replacement properties without regard to the fair market value of the Properties
200% Rule

Identify any number of properties (more than 3) so long as their aggregate fair market value does not exceed 200% of the fair market value of the Relinquished Property

The 95% Rule

Identify any number of properties (more than 3) without regard to their aggregate fair market value so long as the Taxpayer received identified replacement properties constituting at least 95% of the aggregate fair market value of all identified replacement properties by the 180th can help you if you’re struggling with writing an academic plagiarism checker for free essay. You can order proofreading and editing services, and also writing. The writer you choose on their website and submit your request. Please fill in a simple request form, including your personal information about your project. After reviewing your submission, writers will be assigned. When you’ve reviewed your request and deciding on a writer, you may choose the expert you want based on their skills in writing or that you have previously worked with.

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