Like-Kind Property

Real properties generally are of like-kind, regardless of whether the properties are improved or unimproved. However, real property in the United States and real property outside the United States are not like-kind properties.

 

See articles below for more details on like-kind 1031 exchange property.

 

Alternative and Multiple Properties - Tax-Deferred Exchanges for Apartment Buildings

 

An Overview of Like-Kind Property

 

Like-Kind Requirements for 1031 Exchanges

 

Like-Kind Property - A Look at Easments, Development Rights and Stock of Mutual Ditch, Reservoir and Irrigation Companies

 

Receipt of Non-Like-Kind Property is Not Fatal to a Related Party Exchange

 

Tax Deferred Options for Lease Purchases

 

Tenancy-in-Common Revenue Procedure Issued by IRS