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.
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7
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2017–2026
0
Variants
Section 1031 Exchange
Parents
2
The Impacts of the Tax-Deferred Exchange Provision on Farm Real Estate Values
John Dillard, Todd Kuethe, Craig L. Dobbins et al. · Land Economics · 2013 · 16 citations
AFTER-TAX ECONOMIC REPLACEMENT ANALYSIS
Joseph C. Hartman, RAYMOND V. HARTMAN · The Engineering Economist · 2001 · 12 citations
Public Affairs, Economics, Tax Law +13
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1 publications · 12 citations
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1 publications · 16 citations
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