Disparate Impact Analysis and the Age Discrimination in Employment Act: the Supreme Court Decision in Smith v. City of Jackson (open access)
The Sale of a Principal Residence Acquired Through a Like-Kind Exchange (open access)

The Sale of a Principal Residence Acquired Through a Like-Kind Exchange

When business or investment property is exchanged for property of a “like kind,” (often referred to as a 1031 exchange) no gain or loss is recognized on the exchange, and therefore, no tax is paid at the time of the exchange on any appreciation in the value of the property . This report discusses the like-kind exclusion, which is sometimes combined with the exclusion of tax on the gain from the sale of a principal residence. In effect, this combination can allow taxpayers to avoid paying tax on the gain from the sale of their investment property.
Date: April 12, 2005
Creator: Esenwein, Gregg
System: The UNT Digital Library