Property Ownership

Iowa's agricultural land transfer in a 1031 exchange must involve:

AExchange of crops and equipment only
BReal property of like-kind — which in Iowa's agricultural context can include farmland exchanged for other farmland or qualifying real property✓ Correct
CProperties of identical CSR2 ratings
DBoth properties being within the same Iowa county

Explanation

In a 1031 exchange, Iowa farmland (real property held for investment or business use) may be exchanged for any other qualifying like-kind real property — including other farmland, commercial property, or residential rental property. The 'like-kind' requirement is broadly interpreted for real property.

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