Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 19 (2008) > No. 4
Article Title
Guidance from IRS on Eligibility of Vacation Properties for Like-Kind Exchange Treatment
Abstract
The long-awaited guidance on whether vacation properties which are rented out but are also occupied by the owner for personal use are eligible for like-kind exchange treatment1 was released on February 14, 2008.2 The guidance, in the form of a safe harbor, provides useful guidance in an area that has posed troubling questions for taxpayers (and tax practitioners) for years.
Recommended Citation
Harl, Neil E.
(2008)
"Guidance from IRS on Eligibility of Vacation Properties for Like-Kind Exchange Treatment,"
Agricultural Law Digest: Vol. 19
:
No.
4
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol19/iss4/1
Included in
Agricultural and Resource Economics Commons, Agricultural Economics Commons, Agriculture Law Commons, Public Economics Commons
