Skip to content
SourceLaw Dictionary Browse Letter L

Like Kind Exchange

Legal definition for Indian law research

Definition

like-kind exchange


: an exchange of business or investment property of the same kind, class, or character and excluding securities that is made pursuant to section 1031 of the Internal Revenue Code and is thus exempt from taxation




Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial