IRS' 1031 exchanges can help farmers ease tax burden of transferring land

Laws, Forrest
November 2005
Southeast Farm Press;11/16/2005, Vol. 32 Issue 26, Special Section p8
Trade Publication
The article discusses key issues concerning Section 1031 of the Internal Revenue Code, which help farmers defer the payment of capital gains taxes on their property in the U.S. The key stipulations of Section 1031, which aid producers acquire land for conservation easements or for hunting and fishing leases, are also cited.


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