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"If you don't have to pay income tax on something, you can do something else with that money—like make more money"
"Section 1031 is form driven, which means that it is a dot-the-'i' and cross-the-'t' code section, where you can't just get it 'almost right."'
"[Deferring the capital gains tax] enables us to do more things with our money. If I had to pay the tax, I wouldn't be buying as much property."