1031 Disclaimer

IRC §1031 (as amended by the Tax Cuts and Jobs Act of 2017) applies to REAL PROPERTY held for investment or productive use in trade or business. Intangible AI / IP asset sales do NOT directly qualify. Tax counsel + Qualified Intermediary own structure determination · NOT broker. Broker provides: sourcing · 45/180-day calendar discipline · QI coordination · DST/TIC backup. See Operating Principles for the full broker-vs-counsel scope split.

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🐝 Operator-grade · books and records · to the shed.

This is a foundational page in the DefendableDocs ecosystem map. The structure is committed · the deep content extends as the platform matures. Cross-references are live below.