The Impacts of the Tax-Deferred Exchange Provision on Farm Real Estate Values

This study examines the effects of the Section 1031 tax-deferred exchange provision on agricultural land values. The provision allows taxpayers to defer taxation for relinquished productive assets if a like-kind asset is acquired within the allotted time of 180 days. The analysis examines a set of 3...

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Bibliographic Details
Published in:	Land economics Vol. 89; no. 3; pp. 479 - 489
Main Authors:	Dillard, John G., Kuethe, Todd H., Dobbins, Craig, Boehlje, Michael, Florax, Raymond J. G. M.
Format:	Journal Article
Language:	English
Published:	Madison University of Wisconsin Press 01-08-2013
Subjects:	Agricultural land Assets Economic models Economic theory Farms Indiana Land values Like kind exchange Prices Property Property values Provisions Real estate Real estate business State court decisions Studies Tax deferred privileges Taxation Taxpayers Transaction costs U.S.A Value Indiana United States > US
Online Access:	Get full text
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