Journal Issue:
Agricultural Law Digest: Volume 11, Issue 14
Agricultural Law Digest: Volume 11, Issue 14
No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Publication
Cases, Regulations and Statutes
(
2000-07-21)
Publication
New Rules In Handling Trades
(
2000-07-21)
In a Notice which has received relatively little attention, the Internal Revenue Service on January 4, 2000, issued new guidance on handling depreciation following a like-kind exchange or involuntary conversion. Thus, the new rules apply to machinery and equipment trades, like-kind exchanges of farmland and other property and reinvestment following a fire or other involuntary conversion.