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Series

2006

Property Law and Real Estate

Iowa State University

Articles 1 - 1 of 1

Full-Text Articles in Law

Like-Kind Exchanges: A Popular Option For Property Transfers, Neil Harl Jan 2006

Like-Kind Exchanges: A Popular Option For Property Transfers, Neil Harl

Economics Publications

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concept has become so popular that calls are being heard for the Internal Revenue Code sections to be limited or even repealed.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.