The U.S. Treasury does not lose cash revenue from an exchange because the must forego future . Read this paper from the Federation of Exchange Accommodators that outlines the relationship between deferral and depreciation.
Safe, Secure & Simple 1031 Like-Kind Exchanges
Understanding the Impact of Depreciation on 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 (4)
Like-Kind Exchange Programs (6)
Personal Property (10)
Private Letter Rulings (6)
Real Estate (9)
Revenue Procedures (5)
Reverse Exchanges (3)
State Requirements (8)
