Like-Kind Exchanges Hold Tax Traps For The Unwary

By Libin Zhang (April 17, 2019, 6:25 PM EDT) -- The Tax Cuts and Jobs Act[1] generally provided a new 20% deduction for an individual's ordinary income from certain pass-through trades and businesses in 2018 through 2025. The TCJA also reduced the availability of tax-free like-kind exchanges....

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