The scarcity of land for residential use in urban and suburban areas makes relocating more difficult than building a residence on undeveloped land. It may be more practical, though possibly more expensive, to buy a new residence in a desired neighborhood with the goal of destroying it and building a new one. Some taxpayers got the idea of donating a building about to be demolished to firefighters for their training and taking a charitable deduction for the value of the building, known as a
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