Introducing the definitive guide to conquering the Oregon Real Estate License Exam, your one-way ticket to a lucrative and fulfilling career in real estate. Whether you’re a first-time test-taker or have faced setbacks, this book is your ultimate resource for guaranteed success.

By deferring the capital gain and depreciation recapture taxes when an appreciated investment real estate asset is disposed or sold, an investor potentially can retain significantly more money as working capital which can be reinvested in a larger and better performing asset; and at the same time, the investor can gain additional tax advantages, achieve better leveraging, reset depreciation schedule, improve income and cash flow, avoid delayed maintenance, realize larger appreciation, part with undesirable tenants and receive other benefits associated with a more favorable and better performing replacement property.