Which of the following is not true about the amount realized in the sale of property? Question 3 Answer The amount realized is always equal to the amount of cash received by the seller The amount realized can include the fair market value of services If the buyer of an item of property assumes a portion of the seller's debt on the property, the amount realized will reflect this situation Court cases have expanded on the definition of "amount realized" in the Internal Revenue Code None of the above (i.e., all of the above are true)