Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 27 (2016) > No. 8
Abstract
As noted in a recent article in the Drake Journal of Agricultural Law on like-kind exchanges involving real property, little change has been made on eligibility issues of real property for like-kind exchange treatment since the beginning of the like-kind concept in 1918.1 That is not the case with like-kind exchanges involving depreciable tangible personal property where classification systems have been in place for several years. A recent effort to introduce a classification system into real property like-kind exchanges (limiting exchanges of urban property with real property and vice versa) was rejected.
Recommended Citation
Harl, Neil E.
(2016)
"Like-Kind Exchanges With Depreciable Tangible Personal Property,"
Agricultural Law Digest: Vol. 27
:
No.
8
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol27/iss8/1
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