In personal property exchanges, the rules pertaining to what qualifies as like - kind are more restrictive than the rules pertaining to real property. (exeter1031.com)
The savings, combined with the added transparency and control that sellers have when conducting transactions themselves, will significantly affect the future of property exchange in the coming years. (remonline.com)
Top among their concerns was the potential elimination of the favorable tax treatment of like - kind property exchanges. (info.trepp.com)