Christopher Rogers

Christopher Rogers

Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C.

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Repeal of the Personal Property Like-kind Exchange (… or, the Swap of §1031 for Increased Bonus Depreciation and Expensing)

One of the lessor discussed items in the recently enacted Tax Cuts and Jobs Act (“TCJA”) has been the change to Section 1031, limiting the like-kind exchange provisions to exchanges of real property only. Section 1031 of...more

8/3/2018  /  Capital Gains , Depreciation , Like Kind Exchanges , Personal Property , Real Estate Investments , Section 1031 Exchange , Tax Cuts and Jobs Act , Tax Deductions , Tax-Deferred Exchanges
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