Journal Issue:
Agricultural Law Digest: Volume 15, Issue 24

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Index to Volume 15, Nos. 1-24
( 2004-12-10) Iowa State University Digital Repository
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New Limits on “Reverse” Like-Kind Exchanges
( 2004-12-10) Harl, Neil ; Iowa State University Digital Repository

In 2000, the Internal Revenue Service announced a safe harbor for “reverse” like-kind exchanges of eligible property.1 On July 20, 2004, the IRS narrowed the scope of the safe harbor created in 2000.2
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Cases, Regulations, and Statutes
( 2004-12-10) Achenbach, Robert ; Iowa State University Digital Repository
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