Like Kind Exchange law and rules are complex.  The links that follow provide more detailed information on IRS rules and other information related to like kind exchanges.

Like Kind Exchange Law & Rules

Internal Revenue Code (IRC) Section 1031 allows businesses to defer the recognition of taxable gains on the sale of their business equipment when those assets are replaced with assets of a like kind or like class. More...
Safe Harbors / QIs

IRS regulations establish safe harbors to provide taxpayers with a vehicle to avoid receipt or constructive receipt of sales proceeds while securing the taxpayers' funds and the obligation of the transferee to acquire replacement property. More...
LKE Research Links

Links to public web sites with information about Like Kind Exchange. More...
(Previous Page)

(Next Page)

2013 PwC. All rights reserved. "PwC" refers to PricewaterhouseCoopers LLP, a Delaware
limited liability partnership, which is a member firm of PricewaterhouseCoopers
International Limited, each member firm of which is a separate legal entity.
Privacy Statement | Legal Disclaimer | Email Webmaster