Add to ORKGIn the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popular among property owners. Indeed, the concept has become so popular that calls are being heard for the Internal Revenue Code sections to be limited or even repealed. Those sentiments appear to be driven primarily by concerns over the impacts of like-kind exchanges on land values
The hazards with related party exchanges under the like-kind exchange rules1 are well-known. If, wit...
Without much doubt, like-kind exchanges have become a popular way to dispose of interests in land an...
This Article examines the development of the federal nonrecognition statutes and like kind provision...
It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The c...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popula...
Few tax events occur more frequently in farming and ranching than machinery trades. What is not alwa...
Tax-free, like-kind exchanges have become a popular and widely used way to dispose of low-basis, hig...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
Although less common than like-kind exchanges of real estate or machinery, exchanges of livestock ap...
A 1995 private letter ruling1 held that an undivided one-sixth interest in farm real estate that was...
It has been possible to claim the I.R.C. § 121 exclusion ($250,000 on a separate return, $500,000 on...
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conund...
In part one of this series of articles, I touched on the idea that, when holding land as an investme...
The hazards with related party exchanges under the like-kind exchange rules1 are well-known. If, wit...
Without much doubt, like-kind exchanges have become a popular way to dispose of interests in land an...
This Article examines the development of the federal nonrecognition statutes and like kind provision...
It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The c...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popula...
Few tax events occur more frequently in farming and ranching than machinery trades. What is not alwa...
Tax-free, like-kind exchanges have become a popular and widely used way to dispose of low-basis, hig...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
Although less common than like-kind exchanges of real estate or machinery, exchanges of livestock ap...
A 1995 private letter ruling1 held that an undivided one-sixth interest in farm real estate that was...
It has been possible to claim the I.R.C. § 121 exclusion ($250,000 on a separate return, $500,000 on...
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conund...
In part one of this series of articles, I touched on the idea that, when holding land as an investme...
The hazards with related party exchanges under the like-kind exchange rules1 are well-known. If, wit...
Without much doubt, like-kind exchanges have become a popular way to dispose of interests in land an...
This Article examines the development of the federal nonrecognition statutes and like kind provision...