(Insert address)
Owen Wilson,
Director-Wilson Enterprise, P.O BOX-4050-99-30, Washington DC. Dear Sir, RE: SALE OF PART OF YOUR HAY FIELD TO YOUR BROTHER LUKE. I am writing to you this letter to bring to your attention the existing rules of the land (US LAWS) that governs the intended sale of your property to your brother Luke. Under section 1031, of the property exchange laws, like-kind exchange method is described. In this section, like-kind exchange is the process of deferring your tax payment when you sell your property, so long as you meet the IRS conditions. The conditions are as stated below. ...