{
  "id": "EXC_SUBDIVIDED_REAL_ESTATE",
  "name": "Real Property Subdivided for Sale Safe Harbor",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must have held the property for 5 years (unless inherited), made no substantial improvements that enhance value, and not previously held the tract as a dealer.",
    "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": "Allows non-C corporation taxpayers to subdivide a tract of land for sale without being classified as a 'dealer,' preserving capital gain treatment on the first 5 lots sold.",
  "irc_reference": "IRC §1237",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}