Side-Stepping SE Tax on a Trade?

Date
2009-05-01
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

Ordinarily, transactions such as those involving trading in a used item of equipment for a new model are treated as “exchanges”1 but qualify as “like-kind” exchanges2 with little or no gain recognized. That is the case if the transaction involves a reciprocal transfer as distinguished from a transfer with money payment.3

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