Guidance from IRS on Eligibility of Vacation Properties for Like-Kind Exchange Treatment

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T03:14:16.000
dc.date.accessioned 2020-06-29T22:55:23Z
dc.date.available 2020-06-29T22:55:23Z
dc.date.embargo 2017-11-15
dc.date.issued 2008-02-22
dc.description.abstract <p>The long-awaited guidance on whether vacation properties which are rented out but are also occupied by the owner for personal use are eligible for like-kind exchange treatment<strong>1 </strong>was released on February 14, 2008.<strong>2 </strong>The guidance, in the form of a safe harbor, provides useful guidance in an area that has posed troubling questions for taxpayers (and tax practitioners) for years.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol19/iss4/1/
dc.identifier.articleid 1915
dc.identifier.contextkey 11057001
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol19/iss4/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3392
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol19/iss4/1/AgLawDigest_v19n04_01.pdf|||Fri Jan 14 17:50:23 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 Guidance from IRS on Eligibility of Vacation Properties for Like-Kind Exchange Treatment
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 77e5d66f-f446-47bd-9a57-6a64ed20df3a
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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