Like-kind exchanges have been important in agriculture for decades. While like-kind machinery exchanges are clearly the most common type of tax-free exchange, likekind exchanges of interests in real property have been on the increase in recent years.
"Identifying Replacement Property in a Like-Kind Exchange,"
Agricultural Law Digest: Vol. 7
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol7/iss13/1