While the general rules for dealing with an individual's capital property at death require a deemed disposition and the recognition of fair market values, there are rollovers available that can eliminate or reduce the income that would be recognized on such deemed dispositions. Briefly describe these rollovers.

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The Answer of While the general rules for dealing with an individual's capital property at death require a deemed disposition and the recognition of fair market values, there are rollovers available that can eliminate or reduce the income that would be recognized on such deemed dispositions. Briefly describe these rollovers.

While the General Rules for Dealing with an Individual's Capital