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Taxpayers who hold real estate as inventory, or who purchase real estate for re-sale, are considered "dealers". These properties are not eligible for Section 1031 treatment. However, if a taxpayer is a dealer and also an investor, he or she can use Section 1031 on qualifying like properties.
Atlanta (/ æ t ˈ l æ n t ə / ⓘ at-LAN-tə) [14] is the capital and most populous city in the U.S. state of Georgia.It is the seat of Fulton County, and a portion of the city extends into neighboring DeKalb County.
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