New Limits on “Reverse” Like-Kind Exchanges

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-19T01:16:26.000
dc.date.accessioned	2020-06-29T22:54:00Z
dc.date.available	2020-06-29T22:54:00Z
dc.date.embargo	2017-11-01
dc.date.issued	2004-12-10
dc.description.abstract	<p>In 2000, the Internal Revenue Service announced a safe harbor for “reverse” like-kind exchanges of eligible property.<sup>1 </sup>On July 20, 2004, the IRS narrowed the scope of the safe harbor created in 2000.<sup>2</sup></p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol15/iss24/1/
dc.identifier.articleid	1757
dc.identifier.contextkey	10982903
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol15/iss24/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3189
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol15/iss24/1/AgLawDigest_v15n24_01.pdf\|\|\|Fri Jan 14 17:49:48 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	New Limits on “Reverse” Like-Kind Exchanges
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	476d47e7-cdd6-4bd8-b7d9-92483a1cf75d
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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