•  
  •  
 

Abstract

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

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.