Section 1031 Extended to Nonsimultaneous Exchanges: Starker v. United States

Toth, Bruce A.

doi:10.2307/1228465

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Section 1031 Like-kind Exchange1

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2013

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“…The provision was later amended in response to the 1979 case Starker v. United States (Toth 1979). In Starker, the court ruled that Section 1031 applied even if real estate was exchanged for the option in real estate, so long as the option was intended to acquire likekind property.…”

Section: Section 1031 Like-kind Exchangementioning

confidence: 99%

The Impacts of the Tax-Deferred Exchange Provision on Farm Real Estate Values

Dillard¹,

Kuethe²,

Dobbins

et al. 2013

Land Economics

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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 of 3,580 farm real estate transaction from 55 agricultural counties in Indiana over the period 2003-2006. Hedonic price analysis suggests that properties acquired under a like-kind exchange are associated with a 1.32% price premium. (JEL H23, Q15)

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Section: Section 1031 Like-kind Exchangementioning

confidence: 99%