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An owner of a marina wants to sell his business and real estate so that he may retire, but the tax on the capital gain would be prohibitive. One alternative that would allow the owner to make a change in lifestyle while avoiding payment of capital gain tax is to

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An owner of a marina wants to sell his business and real estate so that he may retire, but the tax on the capital gain would be prohibitive. One alternative that would allow the owner to make a change in lifestyle while avoiding payment of capital gain tax is to






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