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Keywords: like-kind exchange
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Journal Articles
Section 1031 Like-Kind Exchanges: Review of the Past and Proposal for the Future
Available to Purchase
The ATA Journal of Legal Tax Research (2015) 13 (1): 1–16.
Published: 01 February 2015
...Edward J. Schnee; Shane R. Stinson ABSTRACT Congress created the tax-free exchange of like-kind property over 90 years ago and has since made several revisions to the law to prevent tax abuse and limit its application. However, the like-kind exchange rules, now governed by Section 1031...
