Can Trust Beneficiaries Use Section 1031 Like-Kind Exchanges?

Date
2007-06-22
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

A recurring question – can beneficiaries of trusts utilize the like-kind exchange procedure available since 1918?1 The framework for making that decision rests primarily upon a series of relatively recent rulings issued by the Internal Revenue Service.2

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