The 200% rule states that you are allowed to choose an unlimited amount of replacement properties provided that their cumulative fair market value (FMV) is not more than 200% of the relinquished property’s FMV.
200% Percent Rule
The 200% rule states that you are allowed to choose an unlimited amount of replacement properties provided that their cumulative fair market value (FMV) is not more than 200% of the relinquished property’s FMV.
