Like-Kind Exchanges: Crucial To Small Business Growth

Law360, New York (October 4, 2017, 1:08 PM EDT) -- Rarely do the interests of small businesses owners and a broad range of entrepreneurs agree with almost a century of federal income tax policy — especially when it results in billions of dollars in taxes being paid.

But luckily for the economy, they do right now.

The trouble is that a certain powerful economic driver of small business growth is now in real danger as Congress and the Trump administration grapple with the twin dilemmas of tax reform and a threadbare federal budget that would put long-term investments and incentives at risk. As we inch ever closer to seeing the draft...

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