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

dc.contributor.author	Harl, Neil
dc.date	2018-02-19T06:48:02.000
dc.date.accessioned	2020-06-29T22:58:12Z
dc.date.available	2020-06-29T22:58:12Z
dc.date.embargo	2017-12-20
dc.date.issued	2016-07-01
dc.description.abstract	<p>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.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol27/iss13/1/
dc.identifier.articleid	2332
dc.identifier.contextkey	11281985
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol27/iss13/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3811
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol27/iss13/1/AgLawDigest_v27n13_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	Like-Kind Exchanges With “Partnerships”: Use Great Care
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	9f85fb35-f1b9-446f-bcc6-156895adce7c

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