Recapture in Like-Kind Exchanges

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T01:37:50.000
dc.date.accessioned 2020-06-29T22:54:07Z
dc.date.available 2020-06-29T22:54:07Z
dc.date.embargo 2017-11-06
dc.date.issued 2005-01-07
dc.description.abstract <p>The increased use of like-kind exchanges<sup>1 </sup>with real estate in recent years, coupled with the long-standing heavy usage of like-kind exchanges with tangible personal property<sup>2 </sup>has focused a great deal of attention on such exchanges.<sup>3 </sup>One area that requires special care and handling is the potential for recapture of depreciation under I.R.C. §§ 1245 and 1250 in an otherwise tax-free, like-kind exchange.<sup>4</sup></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol16/iss1/1/
dc.identifier.articleid 1760
dc.identifier.contextkey 10999761
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol16/iss1/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3206
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol16/iss1/1/AgLawDigest_v16n01_01.pdf|||Fri Jan 14 17:49:53 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Recapture in Like-Kind Exchanges
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 536f1800-0cba-4053-a678-1f075bac2750
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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