Like-kind Exchange

A "Like-Kind Exchange" is a tax-deferred exchange transaction, classified under capital gains regulations, in which real or personal property held for productive use or investment is exchanged exclusively for property of a similar nature or character, thereby distinguishing it from taxable dispositions by permitting the postponement of capital gains recognition.

2

Publications

28

Citations

7

Authors

3

Institutions

Publications per year

2017–2026

0

Variants

Section 1031 Exchange

Authors

7

  1. JD
    John Dillard

    Naval Postgraduate School, United States

    1 publications · 16 citations

    1

    h-index

  2. RJ
    Raymond J.G.M. Florax

    Purdue University West Lafayette, United States

    1 publications · 16 citations

    1

    h-index

  3. RV
    RAYMOND V. HARTMAN

    Lehigh University, United States

    1 publications · 12 citations

    1

    h-index

  4. CL
    Craig L. Dobbins

    Purdue University West Lafayette, United States

    1 publications · 16 citations

    1

    h-index

  5. MB
    Michael Boehlje

    Purdue University West Lafayette, United States

    1 publications · 16 citations

    1

    h-index

1–5 of 7

Institutions

3

  1. Lehigh University

    Bethlehem, United States

    1 h-index

    1 publications

    12 citations

  2. Triton College

    River Grove, United States

    1 h-index

    1 publications

    12 citations

  3. Purdue University West Lafayette

    West Lafayette, United States

    1 h-index

    3 publications

    48 citations

1–3 of 3

Venues

  1. The Engineering Economist

    1 publications · 12 citations

    1

    h-index

  2. Land Economics

    1 publications · 16 citations

    1

    h-index

1–2