Real Estate Investing Resources

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How Does the ‘Rev Proc 2000–37’ Impact Real Estate Transactions?

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In many real estate transactions, the delayed 1031 Exchange is the most popular way to defer capital gains taxes. This is also the traditional process, but it can be unsuitable for some cases. In environments with inventory shortages ...

Feb 23, 2026

What Are the Common Misunderstandings About 200-37 and Related Tax Codes?

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Code 200-37 or Revenue Procedure 2000-37 created the safe harbor guidelines for 1031 reverse exchanges. While the rules are clear, many myths about the 200-37 tax code have emerged over the years, stemming from oversimplified ...

Feb 22, 2026

What Is the Significance of the Code ‘200–37’ in 1031 Exchanges?

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Investing in real estate can get technical, with all the processes, regulations, and jargon that require in-depth knowledge to understand. One piece of information you might encounter is Code 200-37. This is the shorthand for Revenue ...

Feb 21, 2026

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Today's Term

Property Identification Number

Property identification number (PIN) is a number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record keeping.

Glossary of Terms