What is "Like Kind"

Date
1998-10-09
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Altmetrics
Authors
Research Projects
Organizational Units
Journal Issue
Series
Department
Iowa State University Digital Repository
Abstract

The popularity of like-kind exchange treatment has grown in recent years as the rules have become more certain and values of assets have risen relative to the income tax basis in those assets. However, a particularly troublesome question for some farm and ranch property is what is considered "like-kind" for purposes of the statutory provision. In particular, concern has been raised over what is considered like-kind for purposes of transfers involving center pivot irrigation systems, specialty storage facilities and similar types of structures.

Comments
Description
Keywords
Citation
DOI
Source
Collections