{
  "id": "EXC_RELATED_PARTY_LOSS_RECOVERY",
  "name": "Related Party Loss Recovery on Subsequent Sale",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires tracking the disallowed loss from the original related-party transaction to apply it against gain when the property is eventually sold to an outsider.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "If a loss was previously disallowed on a sale between related parties, the original buyer can reduce their taxable gain on a future sale to an unrelated party by the amount of the previously disallowed loss.",
  "irc_reference": "IRC §267(d)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}