Like-Kind Exchanges: A Popular Option for Property Transfers

Neil Harl

ISU General Staff Papers from Iowa State University, Department of Economics

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concept has become so popular that calls are being heard for the Internal Revenue Code sections to be limited or even repealed.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

Date: 2006-01-01
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