LKE

(redirected from Like Kind Exchange)
Also found in: Financial.
AcronymDefinition
LKELike Kind Exchange (IRS)
LKELanguage Knowledge Examination (Canada)
LKESeattle, WA, USA - Lake Union Sea Plane Base (Airport Code)
LKELockheed Khrunichev Energia (international venture)
LKELocal Kinetic Energy
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References in periodicals archive ?
A properly structured TIC interest can qualify as eligible property in a like kind exchange of real estate.
Finally, the temporary regulations offer no guidance on how to depreciate a like kind exchange or involuntary conversion involving multiple properties; the preamble indicates merely that taxpayers should apply the temporary regulations' principles to such transactions.
Form 8824, Like-Kind Exchanges (and non-recognition of gain from conflict-of-interest sales), is used to report like kind exchanges; a special section must be completed to report related-party exchanges.