Sometimes, you just don’t need that house anymore. There are at least three ways to dispose of it to clear the land: (1) bulldoze it, and pay the fee to send it to the landfill, (2) donate it to the local fire department to use for practice, or (3) donate it to a charity to deconstruct and reuse the salvaged materials. The technique of donating a house to the fire department has a long history in tax law, but the majority of the case law activity has been in the last three years. ...

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