This extensive and detailed examination of Tax Deferred Exchanges is designed to not only capture "the law" on Exchanges, but to also integrate practical, real world issues within the text. Thus, the author, a tax attorney, real estate attorney, professor, broker, and consultant provides the most up to date insight into current cases, revenue rulings, revenue procedures, Code and Regulations, and interpretive government positions, in a manner that facilitates real world application for exchanges. This approach is supported by providing an actual case or ruling, as an example, but abridged by...