IRS Issues Two Like-Kind Exchange Rulings Friendly to Lessors Out of Stock Download Details Author(s) Reviews Related Product DetailsIRS Issues Two Like-Kind Exchange Rulings Friendly to Lessors By Jeff Nelson Two recent rulings from the Internal Revenue Service benefit lessors with respect to like-kind exchanges. Lessors should examine the structure of their existing lease financing with an eye toward adaptations consistent with the facts and structure of the internal legal memorandum. Site Maintenance Our system is currently down for scheduled maintenance. Your member services will be available again shortly. Please check back soon.