New Rules In Handling Trades
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2000-07-21
Authors
Harl, Neil
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Abstract
In a Notice which has received relatively little attention, the Internal Revenue Service on January 4, 2000, issued new guidance on handling depreciation following a like-kind exchange or involuntary conversion. Thus, the new rules apply to machinery and equipment trades, like-kind exchanges of farmland and other property and reinvestment following a fire or other involuntary conversion.
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article