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.

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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