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Exchanges of cars, trucks, and crossover vehicles under 1031 of the Internal Revenue Code

Monday, March 23, 2009 by

The Internal Revenue Service just released Private Letter Ruling 200912004.  The Taxpayer requested that the Internal Revenue Service determine if an exchanges of cars, light purpose trucks, and crossover vehicles held for a productive use in a trade or business qualify for like kind exchange treatment under § 1031 of the Internal Revenue Code.

The Internal Revenue Service ruled that "[c]ars, light general purpose trucks (for use over the road having actual
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Posted at 09:17 AM  |  PERMALINK
Topic: Taxation
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