Observation: Due to the fact promissory notes from purchasers are generally treated as cash when figuring out The idea in the house in the client's palms, it seems rational to treat a note like cash when figuring out the basis in the house transferred inside of a Sec. 351 Trade.
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When you miss a scheduled payment, it's possible you'll incur a late fee, that may range by condition. If a scheduled payment is returned unpaid, dishonored payment fees may possibly use.
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