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Like-Kind Classification Codes

Home » Like-Kind Classificati ...
Personal Property classifications for like-kind exchanges

Depreciable tangible personal property is exchanged for property of a "like-kind" under section 1031 if the property is exchanged for property of a like-kind or like class. Depreciable tangible personal property is of a like class to other depreciable tangible personal property if the exchanged properties are either within the same General Asset Class or within the same Product Class. The attached document contains both the General Asset Class (GAC) and the North American Industry Classification System (NAICS) codes that are pertinent to tax-deferred personal property exchanges.

Personal Property classifications for like-kind exchanges

Library Categories

1031 Code (1) 1031 Code, Regs & Rev Procs (10) 1031 Complete Regulations (2) Forward Exchanges (6) Improvement/Build-to-Suit Exchange (3) Like-Kind Exchange Programs (7) Personal Property (11) Private Letter Rulings (6) Real Estate (8) Revenue Procedures (5) Reverse Exchanges (2) State Requirements (8)

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