Journal Issue:
Agricultural Law Digest: Volume 13, Issue 24
Agricultural Law Digest: Volume 13, Issue 24
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Volume
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Issue Date
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Cases, Regulations, and Statutes
(
2002-12-13)
Publication
Index to Volume 13, Nos. 1-24
(
2002-12-13)
Publication
When are Livestock Exchanges "Like-Kind"?
(
2002-12-13)
Although less common than like-kind exchanges of real estate or machinery, exchanges of livestock appear to be occurring more frequently in recent years. Except for the statutory bar for exchanges of livestock of different sexes, the rules governing livestock exchanges are less well known. The regulations adopted in 1991 have provided more definitive guidelines for like-kind exchanges of livestock (and other assets) than were available previously.