It is deferred into the new property where it stays until you sell or you can sell doing a 1031 exchange and defer again, or you can die and will it to your heirs who get it with no gain, or you can convert it into your primary residence and eliminate a portion of the gain or or or....Summary of the guidelines1.  

When I moved in, I got candy, pens, a planner, and a welcome note.

Apps can be games like Candy Crush, social media communities like Facebook or more sophisticated and power-hungry solutions like weather apps or mapping services.

I'm no hardcore survivalist, don't have a bunker or anything, but have been a backpacker for many years so I have a little perspective on survival - Water and warmth are most important - you can die from hypothermia when it's as warm as 50 degrees out.

Soda/Candy machines, video games, pool tables, etc.3.

I don't have exact data on them, but the old windows came out like candy glass movie props.  

So to that end, if I've done the work to "nail down" the next Silicon Valley, just for a ludicrous example, handing that information out like candy is only going to make things more expensive for me.

No candy, crossed off all the return to sender letters(skip traced what I could), and expanded the number of owners I mailed to.

Fleecing all the locals for $1400+/month for a 2 bedroom apartment is like taking candy from a baby..  

Two rolls of toilet paper, paper towels, two water bottles, and two candy bars packed in a cloth shopping bag can be done for $5.