Articles Tagged exempt

Bradley T. Borden, The Like-Kind Exchange Equity Conundrum

60 Fla. L. Rev. 643 (2008) | | | | ABSTRACT :: The tax-free treatment of like-kind exchanges presents one of tax law’s most compelling equity conundrums. Tax law generally does not tax property holders on the property’s appreciation but does tax gain or loss recognized by property sellers and exchangers of non-like-kind property. In […]