IPX1031 Insight Blog

Proposed Like-Kind Exchange Limitation Raises Mismatch Concerns

By Nathan J. Richman,  Nov. 7, 2017

“The limitation on like-kind exchanges proposed in the House Republicans’ tax reform bill raises several mismatch questions when compared to the temporary expensing provision regarding timing and property classification, potentially placing a burden on such taxpayers as fast food franchisees, practitioners say….” Read in entirety here.

Copyright (c) 2017 Tax Analysts,  Cite: 2017 TNT 214-6, Richman, Nathan J., Published by Tax Analysts(R), Nov. 7, 2017

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