like-kind

Broadly stated, a 1031 exchange also called a like-kind exchange or a Starker is a swap of one business or investment asset for another.

Ten Things to Know About 1031 Exchanges 2010

And then not to get too much in the weeds, but David, I noticed on the cash flow statement, there was a $35 million used in something called like-kind exchange funds, I guess, through the first half that reversed in the third quarter.

unknown title 2011

Depending on how someone buys and sells a ranch, there are special tax treatments for what the Internal Revenue Service calls like-kind exchanges, which can defer capital gains taxes, said Brian R. Gallagher, a tax partner at the law firm Davis & Gilbert.

NYT > Home Page By PAUL SULLIVAN 2011

Depending on how someone buys and sells a ranch, there are special tax treatments for what the Internal Revenue Service calls like-kind exchanges, which can defer capital gains taxes, said Brian R. Gallagher, a tax partner at the law firm Davis & Gilbert.

NYT > Home Page By PAUL SULLIVAN 2011

A: You may be a candidate for a like-kind exchange, which is authorized by Section 1031 of the Federal Income Tax Code.

Exchange technique allows real estate investors to put off the tax bill Benny L. Kass 2011

That section reads: "No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment, if such property is exchanged solely for property of like-kind which is to be held either for productive use in a trade of business or for investment."

Exchange technique allows real estate investors to put off the tax bill Benny L. Kass 2011

What a simplistic, superficial screed and with like-kind confusing graphics, to boot.

Saltzman's in on Paulson stadiums deal (Jack Bog's Blog) 2009

A like-kind exchange does not mean you avoid capital gains tax; it only defers your gain until you sell the relinquished property, assuming that you do not do yet another exchange of that property.

Exchange technique allows real estate investors to put off the tax bill Benny L. Kass 2011

Can't possibly replace them with like-kind mature trees, of course.

Forestry Commission on Lents stadium: Please don't (Jack Bog's Blog) 2009

Although the statute refers to "like-kind," this includes any kind of real property as long as it is used for investment.

Exchange technique allows real estate investors to put off the tax bill Benny L. Kass 2011