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Like-Kind Exchanges: A Popular Option for Property Transfers

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  • Harl, Neil

Abstract

In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popular among property owners. Indeed, the concept has become so popular that calls are being heard for the Internal Revenue Code sections to be limited or even repealed. Those sentiments appear to be driven primarily by concerns over the impacts of like-kind exchanges on land values.

Suggested Citation

  • Harl, Neil, 2006. "Like-Kind Exchanges: A Popular Option for Property Transfers," ISU General Staff Papers 200601010800001182, Iowa State University, Department of Economics.
    • Handle: RePEc:isu:genstf:200601010800001182
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