Dillard, John G.; Kuethe, Todd H.; Dobbins, Craig; … - In: Land Economics 89 (2013) 3
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...