Like-Kind Exchanges With “Partnerships”: Use Great Care

Thumbnail Image
Date
2016-07-01
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Authors
Research Projects
Organizational Units
Journal Issue
Is Version Of
Versions
Series
Department
Iowa State University Digital Repository
Abstract

In an amendment enacted as part of the Deficit Reduction Act of 1984,1 “interests in a partnership” have not been eligible for a like-kind exchange.2 The key issue is what is meant by “interests in a partnership” (which run afoul of the statute enacted in 1984) and which arrangements merely constitute co-ownership of property (which are eligible for a like-kind exchange.

Comments
Description
Keywords
Citation
DOI
Source
Copyright
Collections