Of course if the person you sell it to depreciates it and is later audited, they will have to show the price they paid. The IRS can then look to see if your records match, and when you don't show a sale that can trigger an audit of your tax returns for something like the last 10 years. Probably won't happen but can.
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Today's Featured Article - The Mud Daubers and the Old John Deere - by Jon Zehnder. I have a 1941, John Deere Model A tractor I have owned for about a year and a half. This is my first (in case my wife reads this, "FIRST") tractor and it has been a learning experience. After considerable advise and assistance from local tractor nuts and the forums of Yesterday�s Tractors, I had finally got it running pretty well. I have tuned it up, overhauled the carburetor, installed a borrowed, rebuilt magneto, installed a new Power-Trol, patched the radiator, installed new front wheels a
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