Part I - Overview of Real Estate Chapter I: Why Everyone in America Should Own Their Home Chapter II: Buy a Home or Die in Poverty Part II - Tax Goodies from Owning a Home Chapter III: Tax Basis - the Starting Place for All Deductions Chapter IV: IRS Record-Keeping Requirements to Bullet-Proof Your Basis Chapter V: Why Making Improvements to Your Home is Much More Valuable than Making Repairs Chapter VI: Maximizing the New Mortgage Interest Rules Chapter VII: The Point of Points Chapter VIII: Maximizing Your Deductions when Building a Home Chapter IX: Maximizing the Effect of Real Estate Taxes Part III - Maximizing Tax Benefits when You Dispose of Your Home Chapter X: Excluding Gain when You Sell Your Home - an Overview to the New Universal Exclusion Chapter XI: Exceptions to the Two-Year Rule Chapter XII: Divorce and Death Implications Chapter XIII: Using an S Corporation to Avoid the Two-Year Rule Part IV - Introduction to Tax Planning for Buying andLooking for Rental Property Chapter XIV: Introduction to Investment Property Chapter XV: Understanding Depreciation Chapter XVI: How to Evaluate Rates of Return for Residential Investment Property Chapter XVII: How to Deduct the Cost of Looking for Property Part V - Tax Goodies Incurred while Owning Rental Property Chapter XVIII: Minimizing Passive Loss Problems Chapter XIX: Maximizing Your Depreciation Deductions Chapter XX: Making Land Deductible Chapter XXI: Income Splitting by Hiring Family Members Chapter XXII: Why Repairs on Investment Property are Important Part VI - Minimizing Taxes when Disposing of Real Estate Chapter XXIII: How to Calculate Gain or Loss Chapter XXIV: When to Use Seller Financing Chapter XXV: How to Avoid All Gain on the Sale of Investment Property Using Like-Kind Exchanges Chapter XXVI: Sales to Relatives Part VII - Miscellaneous Real Estate Tax Considerations Chapter XXVII: Understanding Vacation Home and Second Home Rules Chapter XXVIII: Understanding the Benefits of "Mom and Dad" Motels, Owning Bed and Breakfasts, and Converting Rental Property to a Hotel Classification Chapter XXIX: Frequently Asked Questions Appendix.