2.05.4 Like-Kind Exchange (1)

Question 問題、
Which of the following transactions qualifies as a like-kind exchange?

A. The exchange of a copyright on a novel for a copyright on a song.

B. An exchange of the "goodwill or going concern value" of a business for the "goodwill or going concern value" of another business.

C. An exchange of land improved with an apartment house for land improved with a store building.

D. An exchange of personal property used predominantly in the United States for personal property used predominantly outside the United States.

The correct answer is 正解は、[C. An exchange of land improved with an apartment house for land improved with a store building.]
同種資産の交換として認められるのは、米国内の不動産同士の交換のみ。（2018年度申告より）
著作権 (copyright) 、営業権 (goodwill) 、継続企業価値 (going concern value) は無形資産。