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Land & New Construction

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J Adams
  • San Diego, CA
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19
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Development vs Construction

J Adams
  • San Diego, CA
Posted Jan 16 2015, 20:36

I am reading IRS Publication 925, "Passive Activity and At-Risk Rules". In Real property trades or businesses paragraph it lists development and construction as two separate trades. Scanning the forums, I do not see anybody touching this topic and I feel it would get a great response with all the potential in the forum space. 

Q: What is the difference between development and construction?

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