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- Title
Like-Kind Exchange Corner.
- Authors
Marques, Gregory A.; Weller, Louis S.
- Abstract
The article discusses security of funds in the tax code section 1031 like-kind exchanges that was made controversial among the taxpayers in the U.S. It highlights the paramount obligation of a qualified intermediary (QI). It is believed that the QI industry is relatively competitive and the exchange funds may not be protected by Federal Deposit Insurance Corp. insurance.
- Subjects
UNITED States; TAXATION; FINANCE; BANK insurance; BANK deposits
- Publication
Journal of Passthrough Entities, 2009, Vol 12, Issue 1, p53
- ISSN
1099-7407
- Publication type
Article