Part 2 · Property Transactions

Like-Kind Exchanges: Like-Kind Exchanges (Sec 1031)

Like-Kind Exchanges: Like-Kind Exchanges (Sec 1031) is a critical concept in EA Exam Part 2, Property Transactions. This topic covers essential tax principles that frequently appear on the exam. Understanding like-kind exchanges (sec 1031) is crucial for passing Part 2.

Practice questions for Like-Kind Exchanges (Sec 1031)

What this topic covers

Like-Kind Exchanges (Sec 1031) appears in Part 2: Business Taxation within the Property Transactions domain. VantageEA practice questions focus on how like-kind exchanges rules are applied in realistic EA exam fact patterns.

What candidates practice

Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC §1031, IRS Publication 544. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.

Related practice-question themes include like-kind, 1031-exchange, boot, deferred-exchange.

Topic overview

Exam partPart 2: Business Taxation
DomainProperty Transactions
TopicLike-Kind Exchanges
Difficultyeasy – medium – hard
Last updated2025-tax-year

Official IRS sources

Related keywords

like-kind1031-exchangebootdeferred-exchange

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