Stack the $500K primary-home exclusion on top of a 1031 deferral.
Buy a rental, hold as investment, 1031 it into a bigger property, later convert THAT to primary residence, live in it 2+ years (5-yr total ownership), then sell claiming §121 $250K/$500K exclusion — PLUS 1031-deferred gain gets prorated favorable treatment.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.
Sold on seller finance? Sell the note for immediate liquidity.