New Limits on “Reverse” Like-Kind Exchanges
New Limits on “Reverse” Like-Kind Exchanges
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Date
2004-12-10
Authors
Harl, Neil
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Iowa State University Digital Repository
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Abstract
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