It's not as much as you think and will save you tons in the end because they make it much easier for the bookkeeper to do their job and categorize items correctly so that when you send your files to your CPA there is little to do and everything was already optimized by the CFO to capture the best tax write-offs PLUS you've made the best trade-offs.  

I have a company apron 20 something people we profit over 800k last year had it sold with 8 full price offers and 2 over full price offers didn't like the way our broker handled the deal so we moved on and we stoped it at the second we were uncomfortable the seen somewhere on here how someone did this so I thought I would post so if anyone sees this or know how to do this let me know its probably not done right or in the right spot sorry about that looking for some help like to trade so we have income thanks for any help ,, this is in the tree and landscape business ,,, we are located in phoenix az 

I would short bitcoin.

  - For purposes of trading equal or up in value (which is necessary in a 1031 to defer all taxes), the value of the property you build is purchase price at time of acquisition + cost of improvements completed before the exchange completes. 

I don't pay for tools, supplies (of the trade), food or drinks... 

So many move to whatever hype they feel will make them wealthy soon like Bitcoin, 5 lynx, So So, Amway or whatever.

It'd be a complete fragmentation of the trade association. 

You could easily do it yourself if it is worth trading your time for it.

To qualify for a 1031 like kind exchange, both properties must be held for use in a trade or business or for investment.

This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.