New Rules on Like-Kind Exchanges with Personal Property

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T01:14:38.000
dc.date.accessioned 2020-06-29T22:53:54Z
dc.date.available 2020-06-29T22:53:54Z
dc.date.embargo 2017-11-01
dc.date.issued 2004-08-27
dc.description.abstract <p>For several years, the Standard Industrial Classification Manual (1987), prepared by the Office of Management and Budget, has provided the necessary guidance as to product classes for classifying depreciable personal property for like-kind exchange purposes.<sup>1 </sup>On August 12, 2004, the Department of the Treasury published temporary and proposed regulations replacing the Standard Industrial Classification (SIC) System with the North American Industrial Classification system.<sup>2</sup></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol15/iss17/1/
dc.identifier.articleid 1744
dc.identifier.contextkey 10982675
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol15/iss17/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3174
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol15/iss17/1/AgLawDigest_v15n17_01.pdf|||Fri Jan 14 17:49:45 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 Rules on Like-Kind Exchanges with Personal Property
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 4266ea6a-9fd8-4a68-94fb-7a8467cf2b61
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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