I have read a number of books about real estate tax planning, and this is by far the best. It is clear, to the point, and very readable. The author goes through the basics of how a capital gains basis is calculated, rules about stepping up basis, primary residence exclusion rules, etc. He then discusses various ways of deferring or eliminating capital gain consequences via 1031, installment sales, private annuity trusts, charitable remainder trusts and Roth IRAs. The chapter on private annuity trusts is one of the least known, yet most valuable strategies that exists. Buy this book!