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represents either wholly or partly income or property which has either not been or would end disclosed with the aim of earnings Tax Act referred to in the section as undisclosed income or property. You can accomplish even better than the capital gains rate if, rather than selling, have do a cash-out re-finance. The proceeds are tax-free! By period you determine taxes and selling costs, you could come out better by re-financing a lot more cash inside your pocket than if you sold it outright, plus you still own your home and in order to benefit against the income on!