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On March 1, 2013, the building in which Mr. T operated his grocery

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June 7th, 2024

On March 1, 2013, the building in which Mr. T operated his grocery store was condemned by the city as part of an urban renewal project. On September 1, 2015, Mr. T settled with the city and received a condemnation award of $1 mil. (Mr. T’s adj. basis was $450,000). By what date must Mr. T purchase replacement property in order to elect gain deferral under sec. 1033?

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