Search Results for qualified like kind property



1031 Like Kind Exchange Tax Reform Updates

Like-kind exchanges reduce the cost of capital and make the economy more efficient. Additional federal taxes are collected in the years following a like-kind exchange. Like-kind exchanges help stabilize property

Revenue Procedure 2000-37

…taxpayers to structure deferred like-kind exchanges. Under § 1031(a)(3), property may be treated as like-kind property if it is (A) identified as property to be received in the exchange (replacement…

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