Campus Units

Economics

Document Type

Article

Publication Version

Published Version

Publication Date

2006

Journal or Book Title

Drake Journal of Agricultural Law

Volume

11

Issue

1

First Page or Article ID Number

25

Last Page

49

Abstract

In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popular among property owners. Indeed, the concept has become so popular that calls are being heard for the Internal Revenue Code sections to be limited or even repealed. Those sentiments appear to be driven primarily by concerns over the impacts of like-kind exchanges on land values.

Comments

This is an article from the Drake Journal of Agricultural Law 11 (2006): 25. Posted with permission.

Copyright Owner

Drake University

Language

en

File Format

application/pdf

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