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Aug 24, 2025
Real Property Trade or Business
A real property trade or business includes activities like development, leasing, or brokerage of real estate. Learn how it’s defined.
Overview
A Real Property Trade or Business is a trade or business engaged in any of the following real property activities:
- development, redevelopment
- construction, reconstruction
- acquisition, conversion
- rental, leasing
- operation, management or
- brokerage
References
469(c)(7)(C) Real Property Trade or Business
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