Journal Issue:
Agricultural Law Digest: Volume 18, Issue 13
Agricultural Law Digest: Volume 18, Issue 13
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Cases, Regulations, and Statutes
(
2007-06-22)
Publication
Can Trust Beneficiaries Use Section 1031 Like-Kind Exchanges?
(
2007-06-22)
A recurring question – can beneficiaries of trusts utilize the like-kind exchange procedure available since 1918?1 The framework for making that decision rests primarily upon a series of relatively recent rulings issued by the Internal Revenue Service.2