Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 19 (2008) > No. 4
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
Achenbach, Robert P. Jr
(2008)
"Deferring Crop Insurance and Disaster Payments: How Not to Do It,"
Agricultural Law Digest: Vol. 19
:
No.
4
, Article 2.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol19/iss4/2
Included in
Agricultural and Resource Economics Commons, Agricultural Economics Commons, Agriculture Law Commons, Public Economics Commons
