Like-Kind Property

Real properties generally are of like-kind, regardless of whether the properties are improved or unimproved. However, real property in the United States and real property outside the United States are not like-kind properties.


See articles below for more details on like-kind 1031 exchange property.


Alternative and Multiple Properties - Tax-Deferred Exchanges for Apartment Buildings


An Overview of Like-Kind Property


Like-Kind Requirements for 1031 Exchanges


Which Properties are Like-Kind? (You May Be Surprised!)


Receipt of Non-Like-Kind Property is Not Fatal to a Related Party Exchange


Tax Deferred Options for Lease Purchases


Tenancy-in-Common Revenue Procedure Issued by IRS