Like-kind exchanges of real estate: Back to basics.

Item request has been placed!

Item request cannot be made.

Processing Request

Read Online Read More Add to Saved list

Additional Information
- Subject Terms:
  LIKE kind exchange; REAL property; UNITED States. Internal Revenue Code; INTERNAL revenue law; TAX free exchanges; INCOME tax
- Abstract:
  The article focuses on the basics of like-kind exchanges of real estate under Section 1031 of the Internal Revenue Code (IRC) and the implications of recent regulatory changes. Topics include the basic requirements for like-kind exchange treatment, updates to the definition of real property, and key considerations for taxpayers engaging in these transactions.