What is Eligible for a Like-Kind Exchange?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:47:10.000
dc.date.accessioned 2020-06-29T22:58:10Z
dc.date.available 2020-06-29T22:58:10Z
dc.date.embargo 2017-12-20
dc.date.issued 2016-05-13
dc.description.abstract <p>It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The concept was first developed by the Department of the Treasury in 1918 and implemented in regulations. Three years later, in 1921, like-kind exchanges were introduced into the Internal Revenue Code.1 Although there have been moves to eliminate the idea from the Internal Revenue Code, the popularity of the concept assures that any effort to repeal like-kind exchanges has been (and will be) met with opposition.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol27/iss10/1/
dc.identifier.articleid 2326
dc.identifier.contextkey 11281860
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol27/iss10/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3805
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol27/iss10/1/AgLawDigest_v27n10_01.pdf|||Fri Jan 14 17:51:40 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 What is Eligible for a Like-Kind Exchange?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication db278a08-a89b-4348-b6f2-ac6b1a004add
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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