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If it's less, the distinction in value is dealt with as boot and it's taxable.To keep things basic, we'll presume...

If it's less, the difference in value is dealt with as boot and it's taxable.To keep things easy, we'll presume 5 things: The present...

The buyout enables the taxpayer to get completely tax-deferred payments in the future and still get their preferred replacement...

To make certain whatever runs efficiently and there is no concern of constructive invoice of the funds, it is...